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GST LAWS
ACTS
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER XII - ASSESSMENT
Section 59 of CGST Act - Self assessment
Section 60 of CGST Act - Provisional assessment
Section 61 of CGST Act - Scrutiny of returns
Section 62 of CGST Act - Assessment of non-filers of returns
Section 63 of CGST Act - Assessment of unregistered persons
Section 64 of CGST Act - Summary assessment in certain special cases
