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

Under Section 149 of the CGST Act, 2017, which statement about the GST compliance rating score of a registered person is correct?

A registered person may be assigned a GST compliance rating score by the Government, based on the person's record of compliance with the CGST Act. It is enabling, not mandatory, and rests on compliance record rather than turnover alone.

  1. AIt may be assigned by the Government based on the person's record of compliance with the ActCorrect
  2. BIt must be assigned by the GST Council to every taxpayer on 1 April each year
  3. CIt is kept confidential and can never be placed in the public domain
  4. DIt is determined solely by the turnover of the registered person

Explanation

Section 149(1) says every registered person may be assigned a score by the Government based on the record of compliance with the Act. The word is 'may', so it is not mandatory, and it is assigned by the Government rather than the Council. Turnover is not the stated basis, and the score may be placed in the public domain.

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