Skip to content

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

As per section 149 of the CGST Act, 2017, which statement about the compliance rating score is correct?

The score may be updated at periodic intervals and intimated to the registered person, and it may also be placed in the public domain in the prescribed manner. It is assigned by the Government, not self-determined, and is not permanent or secret.

  1. AIt is fixed once at registration and can never be changed
  2. BIt is kept confidential and cannot be placed in the public domain
  3. CIt may be updated at periodic intervals, intimated to the registered person and placed in the public domain as prescribedCorrect
  4. DIt is determined by the registered person himself through self-assessment

Explanation

Section 149(3) states the score may be updated at periodic intervals and intimated to the registered person and also placed in the public domain in the prescribed manner. So the fixed, confidential and self-assessed options are wrong.

Did you get it right without looking?

One question tells you little. A timed set on Procedural Compliance under GST shows your real accuracy, how long you take and where you lose marks.

Practise Procedural Compliance under GSTFree diagnostic mock

More Procedural Compliance under GST questions