Section 57 - Self-Assessment - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter XV
ASSESSMENT
Contents
CHAPTER– XV
ASSESSMENT
57. Self-Assessment
Every registered taxable person shall himself assess the taxes payable under this Act and furnish a return for each tax period as specified under section 34.