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CS Executive · Tax Laws and Practice · 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 CGST Act, not on turnover size, taxpayer category or cash payment alone.

  1. AOnly taxpayers whose aggregate turnover exceeds the prescribed threshold, based on their annual return alone
  2. BEvery registered person, based on the record of compliance with the provisions of the ActCorrect
  3. COnly composition taxpayers, based on the quarterly statements they file
  4. DEvery registered person, based solely on the amount of tax paid in cash during the year

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 to large taxpayers or composition dealers, and it is not based only on cash tax paid.

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