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

Under the Central Goods and Services Tax Act, 2017, who may be assigned a goods and services tax compliance rating score by the Government?

Every registered person may be assigned a GST compliance rating score by the Government. The score rests on the person's record of compliance with the Act. The section sets no turnover threshold and does not limit the score to composition taxpayers or practitioners.

  1. AOnly registered persons whose aggregate turnover exceeds a prescribed threshold
  2. BEvery registered person, based on the record of compliance with the ActCorrect
  3. COnly persons who have opted for the composition scheme
  4. DOnly approved GST practitioners who furnish returns for others

Explanation

Section 149(1) provides that every registered person may be assigned a compliance rating score by the Government, based on his record of compliance with the Act. The text contains no turnover threshold, and the score is not limited to composition dealers or practitioners, so the other options add conditions the section does not contain.

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