GST compliance rating enables public assignment and periodic updating of taxpayer compliance scores under prescribed parameters. The provision empowers the Government to assign a goods and services tax compliance rating score to every registered person based on compliance with the Act, to determine the score by prescribed parameters, to update it periodically, to intimate the registered person, and to publish the rating in the public domain as 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.
GST compliance rating enables public assignment and periodic updating of taxpayer compliance scores under prescribed parameters.
The provision empowers the Government to assign a goods and services tax compliance rating score to every registered person based on compliance with the Act, to determine the score by prescribed parameters, to update it periodically, to intimate the registered person, and to publish the rating in the public domain as prescribed.
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