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Section 149 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
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.
Related Sections
Related Acts
- National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019
- Personal Laws (Amendment) Act, 2019
- Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Amendment Act, 2015
- Admiralty (Jurisdiction and Settlement of Maritime Claims) Act, 2017
- Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016
* Only for reference.