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CS Executive · Tax Laws and Practice · Basics of Goods and Services Tax

As per Section 149 of the CGST Act, 2017, how is the compliance rating score determined and communicated?

The score may be determined on prescribed parameters. It may be updated at periodic intervals, intimated to the registered person and placed in the public domain in the prescribed manner, as provided in Section 149(2) and (3) of the CGST Act.

  1. AOn parameters as may be prescribed; updated at periodic intervals, intimated to the person and placed in the public domain in the prescribed mannerCorrect
  2. BOn parameters decided by the registered person; updated once only at registration
  3. COn parameters as may be prescribed; but never updated after the first assignment
  4. DOn parameters fixed by the appellate tribunal; intimated only to the jurisdictional officer

Explanation

Section 149(2) allows determination on prescribed parameters. Section 149(3) allows periodic updating, intimation to the registered person and placement in the public domain in the prescribed manner. The other options contradict these sub-sections.

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