{"id":567,"date":"2017-06-10T11:59:22","date_gmt":"2017-06-10T11:59:22","guid":{"rendered":"http:\/\/www.hostbooks.com\/in\/?p=567"},"modified":"2018-08-08T14:44:38","modified_gmt":"2018-08-08T09:14:38","slug":"section-138-gst-compliance-rating-miscellaneous-provisions","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/gst-act\/section-138-gst-compliance-rating-miscellaneous-provisions\/","title":{"rendered":"Section 138 : GST compliance rating &#8211; Miscellaneous Provisions"},"content":{"rendered":"<p><strong>138. GST compliance rating<\/strong><\/p>\n<p>(1) Every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions of this Act.<\/p>\n<p>(2) The GST compliance rating score shall be determined on the basis of parameters to be prescribed in this behalf.<\/p>\n<p>(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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>138. GST compliance rating (1) Every taxable person shall be assigned a GST compliance rating<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":1341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/567"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=567"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/567\/revisions"}],"predecessor-version":[{"id":6729,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/567\/revisions\/6729"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media\/1341"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=567"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}