Question

Consider the following statements about the use of behavioural parameters by GSTN to enhance voluntary compliance with reference to GST (Goods and Service Tax). 1.  The GST rules provide for electronic generation of e-way bill for transportation of goods above a certain threshold of value of the goods being transported 2.  Return filling status of a GSTIN is visible in the public domain on the GST portal Which of the statement given above is/are correct?

A 1 only
B Both 1 and 2
C 2 only
D Neither 1 nor 2
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