Section 59 of GST – Self assessment as per GST Act

Section 59 of GST – Self assessment as per GST Act. Check Details for GST Section 59 In this section you may find all details for Self assessment as per GST Act as per GST Act 2017Detailed Analysis of GST Section 59 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 59. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 59 of GST Act 2017 – Self – assessment as per GST Act, gst all sections and definitionsNow Check more details from below…..

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Section 59 of GST – Self assessment as per GST Act

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.

Analysis and Updates


In terms of Section 2(11) of the Act, “assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment.

Assessment is done by proper officer. Section.2(91) of the CGST Act defines proper officer as follows “proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board;

The CGST Act contemplates the following types of Assessments:

  • Self-assessment (Section 59)
  • Provisional Assessment (Section 60)
  • Scrutiny of returns filed by registered taxable persons (Section 61 )
  • Assessment of non-filers of returns (Section 62)
  • Assessment of unregistered persons (Section 63)
  • Summary Assessment in certain special cases (Section 64)

Section 59 refers to the assessment made by registered person himself/ itself while all other assessments are undertaken by tax authorities.

Provisional Assessment under Section 60 is an Assessment undertaken at the instance of the assessee. Provisional Assessment is followed by a final Assessment.

Scrutiny Assessment under section 61 is a form of re-assessment since the self-assessment made by the assessee, which is intimated through returns is scrutinised by the proper officer.

Assessment of non-filers u/s 62 and Assessment of un-registered person u/s 63 are in the nature of best judgement assessments.

Scrutiny Assessment under Section 64 is a form of protective assessment based on information gathered from intelligence wing of the tax authorities in a particular case.


Self-assessment means an assessment by the registered person himself and not an assessment by the Proper Officer. The GST regime continues to promote the scheme of selfassessment. Hence, every registered person would be required to assess his tax dues in accordance with the provisions of GST Act and report the basis of calculation of tax dues to the tax administrations, by filing periodic tax returns.

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