Chapter XII - Assessment
Section 59
Section 59: Self-assessment
Section 59 requires every registered person to self-assess CGST payable and furnish returns for each tax period under section 39.
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Need advice on Section 59?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
The ordinary GST model starts with the registered person calculating tax rather than waiting for an assessment order.
Key takeaways
Calculate tax
The registered person determines tax payable under the Act for the relevant tax period.
File the return
The resulting return is furnished for each tax period under section 39.
Keep support
Invoices, classification, valuation and credit records should support the self-assessed amount.
Calculate tax
The registered person determines tax payable under the Act for the relevant tax period.
File the return
The resulting return is furnished for each tax period under section 39.
Keep support
Invoices, classification, valuation and credit records should support the self-assessed amount.
Practical checklist
Do
- Reconcile outward tax and ITC to books.
- Check payment and return filing for every period.
- Keep the calculation trail for possible scrutiny.
Avoid
- Assume a prescribed or notified detail without checking the applicable current instrument.
Frequently asked questions
Does self-assessment prevent later scrutiny?
No. Section 61 separately permits scrutiny of returns and related particulars.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026