# The Central Goods and Services Tax Act, 2017, Section 59: Self-assessment

- Act: The Central Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-act/section/59/

## Text

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.

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