# The Assam Goods and Services Tax Act, 2017, Section 58

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/58/

## Text

(1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed. (2) The Government or the authority specified by it shall maintain proper and separate account and other relevant records in relation to the Fund and prepare an annual statement of accounts in such form as may be prescribed in consultation with the Comptroller and Auditor General of India. CHAPTER XII ASSESSMENT Self-Assessment. 59. 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. Provisional Assessment.

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