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14. Special provision for payment of tax by a supplier of online information and database access or retrieval services. Of (IGST)

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39. Furnishing of returns.

2(106). "tax period"

2(97). "return"

2(94). "registered person"

2(11). "assessment"

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THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017
CHAPTER XII - ASSESSMENT

59. Self-assessment.-

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.