KGST Rules 21Bअध्याय IV · Incidence and Levy of Tax, Assessment, Collection and Penalty

धारा 21B · Self-assessment

(1)

Where the return submitted under sub-section (1) of section 17 by any dealer to whom the provisions of section 17A applies is in the prescribed manner and accompanied by the documents prescribed under Rule, 21(7AA), the assessing authority shall, on or before the due date for filing of the return for the next return period, issue an acknowledgement-

(a)

where the return is submitted in person, by affixing his signature and seal in the copy of the return; and

(b)

in other cases, in Form No.10

(2)

Where the receipt of the return is acknowledged in the manner specified in sub-rule (1), the assessment relating to the return period shall, subject to the provisions of section 18,19, 19A, 19B and 19C be deemed to have been accepted under section 17A and the assessment for the return period shall be deemed to have been completed.

(3)

Where assessment is deemed to have been completed under sub-rule (2), the assessing authority shall not be required to give any further intimation to the dealer.

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