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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax

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

The score may be assigned by the Government to every registered person on the basis of compliance record, using prescribed parameters, and may be updated periodically, intimated to the person and placed in the public domain in the prescribed manner.

  1. AIt is assigned only to persons who opt for the composition scheme
  2. BIt is determined by the GST Council without any prescribed parameters
  3. CIt may be assigned by the Government based on the person's record of compliance and may be placed in the public domain in the prescribed mannerCorrect
  4. DIt is kept strictly confidential and can never be placed in the public domain

Explanation

The Act says every registered person may be assigned a compliance rating score by the Government based on compliance record, determined on prescribed parameters, updated periodically, intimated to the person and placed in the public domain as prescribed. The other options contradict this.

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