Goods and services tax compliance rating enables government to assign, update, and publish taxpayer compliance scores under prescribed parameters. A statutory framework allows the Government to assign a goods and services tax compliance rating to every registered person based on prescribed parameters, update that score periodically, intimate it to the registered person, and place it in the public domain in the manner prescribed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Goods and services tax compliance rating enables government to assign, update, and publish taxpayer compliance scores under prescribed parameters.
A statutory framework allows the Government to assign a goods and services tax compliance rating to every registered person based on prescribed parameters, update that score periodically, intimate it to the registered person, and place it in the public domain in the manner prescribed.
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