Self-assessment
Section 59, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Section 59 provides for SELF-ASSESSMENT – every registered person assesses their own tax for each tax period and files the return accordingly.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Self-assessed tax shown in a return but not paid is recoverable directly under section 79 without any notice, by section 75(12) – which is why a GSTR-1 versus GSTR-3B gap turns into a recovery notice rather than a show cause notice.
The exact words of the law
180 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
DEEPANSHU SRIVASTAVA v. UNION OF INDIA THRU. DEPTT. OF REVENUE DIRECTORATE GST INTELLIGENCE LKO. ZONAL UNIT
Read the judgment PDF →
SANTHOSH v. THE COMMERCIAL TAX OFFICER
Read the judgment PDF →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India