Central Goods and Services Tax Act, 2017 · Chapter XII: Assessment
Section 59: Self-assessment
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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 59
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M/S Armour Security (India) Ltd. v. Commissioner, Cgst, Delhi East Commissionerate & Anr.
The High Court dismissed the writ petition filed by the petitioner herein, and declined from interdicting the summons dated 16.01.2025 and 23.01.2025 respectively, issued to the petitioner u/s.70 of the Central Goods…