Goods and services tax compliance ratings enable assignment and periodic public updating of registrants' compliance scores. Section 149 empowers the Government to assign a goods and services tax compliance rating score to every registered person based on their record of compliance; the score is determined by prescribed parameters, may be updated periodically, must be intimated to the registered person, and may be published in the public domain in the prescribed manner.
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 ratings enable assignment and periodic public updating of registrants' compliance scores.
Section 149 empowers the Government to assign a goods and services tax compliance rating score to every registered person based on their record of compliance; the score is determined by prescribed parameters, may be updated periodically, must be intimated to the registered person, and may be published in the public domain in the prescribed manner.
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