(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.
Goods and
services tax
compliance
rating.
(2) The goods and services tax compliance rating 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
Section 149 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 149. Goods and services tax compliance rating
delhi-goods-and-services-tax-act-2017-sec-149.json
•
Section 149
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "149",
"title": "Section 149. Goods and services tax compliance rating",
"chapter": null,
"content": "(1) Every registered person may be assigned a goods and services tax compliance \nrating score by the Government based on his record of compliance with the provisions of \nthis Act. \n \n Goods and \nservices tax \ncompliance \nrating. \n (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. \n \n (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",
"footnote": "",
"is_definition": false,
"sort_order": 1700
},
"prev_section": "148",
"next_section": "150"
}