GST compliance rating introduced to assess and publish registered persons' adherence to the Act with periodic updates. A statutory framework authorises the Government to assign a goods and services tax compliance rating to every registered person based on compliance with the Act, to determine the score by prescribed parameters, to update the score periodically, to intimate the registered person, and to place the score in the public domain in a 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 introduced to assess and publish registered persons' adherence to the Act with periodic updates.
A statutory framework authorises the Government to assign a goods and services tax compliance rating to every registered person based on compliance with the Act, to determine the score by prescribed parameters, to update the score periodically, to intimate the registered person, and to place the score in the public domain in a prescribed manner.
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