GST compliance rating establishes government-assigned scores based on taxpayer compliance, with updates, intimation, and public disclosure. Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act; the score may be determined on the basis of prescribed parameters, may be updated at periodic intervals and intimated to the registered person, and may be placed in the public domain in such manner as may be prescribed.
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Provisions expressly mentioned in the judgment/order text.
GST compliance rating establishes government-assigned scores based on taxpayer compliance, with updates, intimation, and public disclosure.
Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act; the score may be determined on the basis of prescribed parameters, may be updated at periodic intervals and intimated to the registered person, and may be placed in the public domain in such manner as may be prescribed.
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