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Self Assessment (Section 59) - GST Ready Reckoner - GSTExtract ..... ngly, following are the important points to be noted for the purpose of self assessment: Self-assessment shall be done by every registered person. It involves self assessment of taxes payable. To self assess implies assessment by the tax payer himself. Tax return has to be filed for each tax period in terms of section 39 of CGST Act, 2017 . Conditions Precedent Only registered person is required to self assess under section 59 of CGST Act, 2017 . Self assessment does not apply to unr ..... x x x x x Extracts x x x x x Self Assessment (Section 59) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... Special audit 67 Power of inspection, search and seizure 68 Inspection of goods in movement 69 Power to arrest 70 Power to summon persons to give evidence and produce documents 71 Access to business premises 72 Officers to assist proper officers Relevant judicial pronouncements In M/S. JAAP AUTO ..... x x x x x Extracts x x x x x Self Assessment (Section 59) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... what would be the appropriate classification of the goods as this exercise being a factual exercise has to be necessarily agitated before the appellate authority. In DELPHI TVS TECHNOLOGIES LIMITED VERSUS THE ASSISTANT COMMISSIONER (ST) , THE ASSISTANT COMMISSIONER (ST) [2019 (9) TMI 572 - MADRAS HIGH COURT] , Assessing Officer passed the assessment order on assessee and the assessee filed a writ petition challenging the said order on the ground that it was not given time to file objections i ..... x x x x x Extracts x x x x x Self Assessment (Section 59) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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