• 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