India.

The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of taxable persons, and the · special procedures to be. followed by such taxable persons including thoseWith regard to registration, furnishing of return, payment of tax and administration of such taxable persons. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record ofcompliance with the provisions of this Act (2) The goods and services tax compliance rating score may be determined on thebasisof 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. 150. (1) Any person, being- (a) a taxable person; or (b) a local authority or other publicbody or association; or ( c) any authority of the StateGovernment responsible forthecollection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for thecollectionof excise duty or customs duty; or ( d) an income tax authority appointed under the provisions ofthe Income-tax Act, 1961; or ( e) a banking company Withinthe meqning ofclause (a) of section 45A of the Reserve Bank of India Act, 1934;or (f) -a State Electricity Board or an electricity distribution or transmission licensee under the Electricity Act, 2003, or any other · entity entrustedWith such functions by the Central Government· or the State Government; or Deemed Exports. Special Procedure for certain processes. Goods and services tax compliance rating. Obligation to furnish information return.

of (g) (h) 18of2013 (i) 59ofl988 (j) 30of2013 42of1956 of ofl934 of2013 the Registrar or Sub- Registrar appointed under section ofthe Registration Act, 1908; or a Registrar within the meaning of the Companies Act, 2013; or the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; or the Collector referred to in clause ( c) of section of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or (k) the recognised stock exchange referred to in clause (0 of section ofthe Securities Contracts (Regulation) Act, 1956; or (l) a depository referred to in clause (e) of sub-section ( 1) of section of the Depositories Act, 1996; or (m) an officer ofthe Reserve Bank oflndia as constituted under section of the Reserve Bank of India Act, 1934;or (n) the Goods and Services Tax Network, a company registered under the Companies Act, ; or (o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25;or (p) any other person as may be specified, on the recommendations of the Council, by the Government, who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall. furnish an information. return of the same in respect ofsuch periods, within such time, in such form and manner and to such authority or agency as may be prescribed. (2) Where the Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within thesaid period of thirty days or the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and. the provisions of this Act shall apply.

(3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-section (1) or sub-section (2), the said authority may serve upon him a notice requiring furnishing ofsuch information return within a period not exceeding ninety da,s from,the dateof service ofthe notice. and such-person shallfurnishtheinformation return. 151. (1) The Commissioner may, ifhe considers that itis necessary so to do, by notification, directthat statistics may becollected relating to any matter dealt with,. by or in connection withthis Act. (2) Upon such notification being issued, the Commission?. or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such formand manneras may be prescribed, relating to an.y matter in respect of which statisticsis to be collected. · 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section shall, without the previous consent in writing of theconcerned person or his· authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no suchinformation shallbe used for the purpose of any proceedings underthis Act. (2} Except for the purposes of prosecution under this Act, or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation or computerization thereof for the purposes of this Act, shall be permitted ? see or have access to.any information or any individual return referred to in section 151. (3) Nothing in this section shall apply to the publication of any information relating to a classof taxable persons or class of transactions, if in the opinion ofthe Commissioner, it is desirable in the ;ublic interest to publish suchinformation. 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and. complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny,inquiry, investigation or any other. proceedings beforehim. Power to collect statistics Bar on disclosure of infurmation required under section 151. Taking · t w:r fmau expert

45ofl860 of 154. TheCommissioner ?ran officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. 155. ,r\'here any person claims thaf lieis eligible far input tax credit under this Act, the burden of proving such claim shall lie on such person. 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section of the