Section 59: Self-assessment

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

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

Q: Is Section 59 SGST still in force?

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

Q: What is धारा 59 SGST?

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

Q: What is Dhara 59 SGST?

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

Q: How to cite Section 59 of The State Goods and Services Tax Act, 2017 (Model)?

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