CS Executive · Tax Laws and Practice · Procedural Compliance under GST
Regarding how the GST compliance rating score is determined under the CGST Act, 2017, which statement is correct?
The compliance rating score may be determined on the basis of such parameters as may be prescribed. It is a rule-based exercise under the Act, not a discretionary call by an individual officer or a taxpayer-specific GST Council resolution.
- AIt is determined on the basis of parameters that may be prescribedCorrect
- BIt is fixed by the proper officer at his discretion for each assessment
- CIt is computed only from the penalties imposed in the previous year
- DIt is determined by the GST Council through a resolution for each taxpayer
Explanation
Section 149(2) says the score may be determined on the basis of such parameters as may be prescribed. It is therefore rule-based and not left to the discretion of an individual officer. Penalty history alone is not the statutory basis.
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