Section 149 of CGST Act 2017: Goods and Services Tax (GST) Compliance Rating

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

Section 149 of CGST Act 2017: Goods and Services Tax Compliance Rating (CHAPTER XXI – MISCELLANEOUS)

(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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 149 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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