Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Kerala Goods and Services Tax Ordinance, 2017
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 Ordinance.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
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