Section 137 : Special Procedure for certain processes – Miscellaneous Provisions
June 10, 2017
Section 139 : Obligation to furnish information return – Miscellaneous Provisions
June 10, 2017

Section 138 : GST compliance rating – 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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