Goods and service tax compliance rating.

(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. (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.