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Consider the following statements about the use of behavioral parameters by GSTN to enhance voluntary compliance with reference to GST (Goods and Service Tax)

1. The GST rules provide for the electronic generation of e-way bill for transportation of goods above a certain threshold of value of the goods being transported.

2. Return filing status of a GSTIN is visible in the public domain on the GST portal.

Which of the statements given above is/are correct?

[IB ACIO Grade II Previous Paper 5 (Held on: 19 Feb 2021 Shift 2)]
A
B
C
D

EXPLANATION

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