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Section 138 : GST compliance rating – Miscellaneous Provisions

Miscellaneous_Provisions

138. GST compliance rating

(1) Every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions of this Act.

(2) The GST compliance rating score shall be determined on the basis of parameters to be prescribed in this behalf.

(3) The GST compliance rating score shall be updated at periodic intervals and intimated to the taxable person and also placed in the public domain in the manner prescribed.

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