Section 59 of GST Act: Self-assessment

Amended and updated notes on section 59 of CGST Act, 2017. Detail discussion on provisions and rules related to self-assessment.

Amended and updated notes on section 59 of CGST Act, 2017. Detail discussion on provisions and rules related to self-assessment.

Chapter XII (Sections 5964) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to assessment. Section 59 of CGST 2017 provides for self-assessment.

Recently, we have discussed in detail section 58 (Utilisation of Fund) of CGST Act 2017. Today, we learn the provisions of section 59 of Central GST Act 2017.

Section 59 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 59 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XII
Chapter NameAssessment
Section No.59
Section NameSelf-assessment
Updated 2024 EditionGST Law Book PDF

Section 59 of Central GST – Self-assessment1

Section 59 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

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. Section 59 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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