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

Which statement about updating and publicising the GST compliance rating score is correct under Section 149 of the CGST Act, 2017?

The score may be updated at periodic intervals, intimated to the registered person and also placed in the public domain in the prescribed manner. It is therefore not static at registration, not confidential, and not linked to refund applications.

  1. AThe score is fixed once at registration and can never be changed
  2. BThe score is kept confidential and shared only with the Appellate Tribunal
  3. CThe score may be updated at periodic intervals, intimated to the registered person and placed in the public domain as prescribedCorrect
  4. DThe score is updated only when the registered person applies for a refund

Explanation

Section 149(3) says the score may 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 fixed once nor confidential, and it is not tied to refund applications.

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