THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 149:
Goods and services tax compliance rating.
(1) 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.
(2)
The
goods
and services tax compliance rating score may be determined on the
basis of such parameters as may be prescribed.
(3) The goods and services tax compliance rating score may be updated at
periodic intervals and intimated to the registered person and also placed in
the public domain in such manner as may be prescribed.