Self-Assessment
Section 44
Bill
ASSESSMENT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XII
ASSESSMENT
44. Self-Assessment
Every registered taxable person shall himself assess the taxes payable under this Act and furnish a return for each tax period as specified under section 27.
Explanation.- For the purposes of this section, where goods received in pursuance of an inward supply are returned by the recipient to the supplier within a period of
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