Who is the person responsible to make assessment of taxes payable under the Act?

Who is the person responsible to make assessment of taxes payable under the Act?
Question 1
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. Who is the person responsible to make assessment of taxes payable under the Act?
Ans. Every person registered under the Act shall himself assess the tax payable by him for a tax period and after such assessment he shall file the return required under section 27.

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