GST compliance rating- Section 138 of New Draft Model GST Law

By | November 27, 2016
(Last Updated On: November 27, 2016)

GST compliance rating

Section 138 of Draft Model GST Law 

[ Released by CBEC on 25.11.2016 ]

  1. 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 of parameters to be prescribed in this behalf.

(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.

 


Taxheal   Editor Note : New The Draft Model GST Law, Draft IGST Law and Draft Compensation Law which would be considered by the GST Council for approval are placed in the public domain for information of trade, industry and other stake holders. on 25.11.2016 :-

Draft Model GST Law,

Draft IGST Law and

Draft Compensation Law ]

Earlier, the Draft Model GST Law was put in public domain in the month of June, 2016 for comments

[Related Post Download:  Old Draft Model GST Law -june 2016 ]

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