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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 publishing 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 neither permanent nor confidential, and the section sets no fixed annual date for updating it.

  1. AThe score is fixed permanently once assigned and is kept confidential
  2. BThe score may be updated at periodic intervals, intimated to the registered person and placed in the public domain in the prescribed mannerCorrect
  3. CThe score is updated only when the person files an appeal and is shown only to the person
  4. DThe score is updated annually on 31 March and published only to the jurisdictional officer

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 such manner as may be prescribed. The other options assume permanence, confidentiality or a fixed date, none of which the section states.

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