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

Under Section 149 of the CGST Act, 2017, on what basis may a goods and services tax compliance rating score be assigned to a registered person by the Government?

The score is assigned on the basis of the registered person's record of compliance with the provisions of the CGST Act. Turnover, ITC claimed or the use of practitioners are not the statutory basis for the rating under Section 149.

  1. AHis record of compliance with the provisions of the ActCorrect
  2. BThe total turnover reported in his annual return
  3. CThe number of GST practitioners he has authorised
  4. DThe amount of input tax credit he has claimed in a year

Explanation

Section 149(1) says every registered person may be assigned a compliance rating score by the Government based on his record of compliance with the provisions of the Act. Turnover, ITC amount or practitioner count are not the stated basis, so those options are wrong.

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