GST compliance rating- Section 138 of New Draft Model GST Law
GST compliance rating Section 138 of Draft Model GST Law [ Released by CBEC on 25.11.2016 ] 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… Read More »