GST compliance rating enables assignment and public disclosure of taxpayers' compliance scores under prescribed parameters. Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance; the score may be determined by prescribed parameters, updated at periodic intervals, intimated to the registered person and placed in the public domain in the manner prescribed.
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Provisions expressly mentioned in the judgment/order text.
GST compliance rating enables assignment and public disclosure of taxpayers' compliance scores under prescribed parameters.
Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance; the score may be determined by prescribed parameters, updated at periodic intervals, intimated to the registered person and placed in the public domain in the manner prescribed.
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