Section 59: Self assessment

Q: What does Section 59 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 59 CGST pertains to "Self assessment". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 59 of The Central Goods and Services Tax Act, 2017 (CGST) governs self assessment. As verified on 19 May 2026.

Q: Is Section 59 CGST still in force?

Yes, Section 59 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 59 CGST?

धारा 59 CGST is the Devanagari Hindi reference for Section 59 of the The Central Goods and Services Tax Act, 2017. Section 59 of The Central Goods and Services Tax Act, 2017 (CGST) governs self assessment. As verified on 19 May 2026.

Q: What is Dhara 59 CGST?

Dhara 59 CGST is the Roman Hindi reference for Section 59 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 59 of The Central Goods and Services Tax Act, 2017 (CGST) governs self assessment. As verified on 19 May 2026.

Q: How to cite Section 59 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 59, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 59 (India).

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- 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.