{"id":108,"date":"2016-06-15T14:51:44","date_gmt":"2016-06-15T09:21:44","guid":{"rendered":""},"modified":"2016-06-15T14:51:44","modified_gmt":"2016-06-15T09:21:44","slug":"self-assessment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=108","title":{"rendered":"Self-Assessment"},"content":{"rendered":"<p>Self-Assessment<br \/>Section 44<br \/>Bill  <br \/>ASSESSMENT<br \/>MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016<br \/>CHAPTER- XII<br \/>\nASSESSMENT<br \/>\n44. Self-Assessment<br \/>\nEvery 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.<br \/>\nExplanation.- 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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=21565\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Self-AssessmentSection 44Bill ASSESSMENTMODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016CHAPTER- 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=108\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Self-Assessment&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-108","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=108"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/108\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}