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CS Executive · Tax Laws and Practice · Procedural Compliance under GST

Under the CGST Act, 2017, which statement about updating and disclosure of the compliance rating score is correct?

The score may be updated at periodic intervals and intimated to the registered person, and it may also be placed in the public domain in the prescribed manner. It is therefore neither permanent nor strictly confidential.

  1. AIt is fixed once at registration and can never be changed
  2. BIt is intimated to the registered person only and must be kept confidential
  3. CIt may be updated at periodic intervals, intimated to the registered person and placed in the public domain as prescribedCorrect
  4. DIt is updated only when the registered person applies in writing for revision

Explanation

Section 149(3) allows the score to be updated at periodic intervals and intimated to the registered person, and also placed in the public domain in the prescribed manner. So it is neither static nor confidential.

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