According to Section 59 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

Every registered person shall self assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39.

  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .