Section 59 of Sikkim GST Act 2017
[ Section 59 of Sikkim GST Act 2017 explains Self-assessment and is covered in CHAPTER XII ASSESSMENT ]
[ Enforced with effect from 1-7-2017. ]
Self-assessment
59. 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.