Amendment status not verified — confirm the current text below against the official source.
The Government may, on the recommendations of the Special Council, and subject to such conditions and safeguard as procedure may be prescribed, notify certain classes of registered forcertain processes. person, and the special procedures to be followed by such person including those with regard to registration, furnishing of return, payment of tax and administration of such persons. 149.(1) every registered person may be assigned a goods and service tax compliance rating score by the Government based on his record of compliance with the provision of this Act. Goods and service tax compliance rating. (2) The goods and service tax compliance rating score may be determined on the basic of such parameters as may be prescribed. (3) The goods and services tax compliance rating score maybe updated at periodic intervals and intimated to the registered person and also placed in the public domain in such manner as may be prescribed.