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        GST - States

        Section 149 - Goods and services tax compliance rating.

        Himachal Pradesh Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        GST compliance rating may be assigned based on prescribed parameters, updated periodically and published for public access. A mechanism permits the Government to assign a GST compliance rating score to registered persons based on prescribed parameters reflecting their record of compliance; the score may be updated periodically, intimated to the registered person, and placed 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.

                                GST compliance rating may be assigned based on prescribed parameters, updated periodically and published for public access.

                                A mechanism permits the Government to assign a GST compliance rating score to registered persons based on prescribed parameters reflecting their record of compliance; the score may be updated periodically, intimated to the registered person, and placed in the public domain in the prescribed manner.


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