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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

Under the CGST Act, 2017, who may be assigned a GST compliance rating score, and on what basis?

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 provisions of the Act, and is not restricted by turnover, application or audit status.

  1. AOnly taxpayers with turnover above the composition limit, based on their annual turnover
  2. BEvery registered person, based on his record of compliance with the provisions of the ActCorrect
  3. COnly registered persons who have filed an application for rating, based on their payment of tax
  4. DOnly registered persons who are audited, based on the audit findings

Explanation

Section 149(1) provides that every registered person may be assigned a GST compliance rating score by the Government based on his record of compliance with the Act. It is not limited by turnover, application or audit.

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