Act Number: 12

Act Name: The Central Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 149: Goods and services tax compliance rating.
        (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 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.
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