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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative

Section 149(1) of the CGST Act, 2017 states that a compliance rating score may be assigned to which persons?

Every registered person may be assigned a GST compliance rating score by the Government. The section sets no turnover threshold and does not confine the rating to practitioners or to persons who have been penalised.

  1. AEvery registered personCorrect
  2. BOnly registered persons whose turnover exceeds a prescribed limit
  3. COnly GST practitioners
  4. DOnly persons who have been penalised under the Act

Explanation

Section 149(1) says every registered person may be assigned a score by the Government. It carries no turnover threshold and is not restricted to practitioners or penalised persons.

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