Section 149 Assam GST Act 2017 : Goods and services tax compliance rating

By | July 30, 2017
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(Last Updated On: July 30, 2017)

 Section 149 Assam GST Act 2017

( Section 149 Assam GST Act 2017  Explains Goods and services tax compliance rating  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS)

Goods and services tax compliance rating

149. (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 raring 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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