alleryStart learning →Who must self-assess the GST payable and furnish a return for each tax period?
AThe Commissioner
BEvery registered person
CThe assessing officer
DThe Joint Commissioner
Answer & Solution
Correct answer: B. Every registered person
Self-assessment places the duty of computing tax and filing returns on each registered taxable person, not on the department.
Keep practising Assessment, Audit, Inspection, Search, Seizure and Arrest
Browse all Assessment, Audit, Inspection, Search, Seizure and Arrest questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
Which section of the CGST Act covers audit by tax authorities?Which section of the CGST Act covers scrutiny of returns?Which section of the CGST Act provides for special audit?A cost audit report under which Companies Act section must be made available on demand?Which income-tax report must be produced on demand?Which record must be made available on demand at premises?Authorising access to a registered person's business place needs an officer of what minimuA section 70 inquiry is a judicial proceeding under which sections?