CGST Section 149: Goods and Services Tax (GST) Compliance Rating

Provisions under Section 149 of the CGST Act 2017 relating to “Goods and Services Tax (GST) Compliance Rating”:

Section 149: Goods and Services Tax Compliance Rating (CHAPTER XXI: MISCELLANEOUS) [*1]

(1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.

(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.

(3) The goods and services tax compliance rating 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.

Notes (History of Amendments in Bare Text):

1. CGST Section 149 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.