(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.
(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.
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More sections of this act
Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Officers under this ActSection 4 · Appointment of officersSection 5 · Powers of officersSection 6 · Authorisation of officers of central tax as proper officer in certain circumstancesSection 7 · Scope of supplySection 8 · Tax liability on composite and mixed suppliesIndia Code, Government of India. Text fetched 20 Oct 2026. Source metadata reports last modification: 2024-04-12. Check the linked official text and subsequent notifications when applying a provision.