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Section 149 – Goods and services tax compliance rating under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 149 (Goods and services tax compliance rating) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 149 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Goods and services tax compliance rating under CGST Act 2017.

Recently, we have discussed in detail section 148 (i.e. Deemed exports) of CGST Act 2017. Today, we learn the provisions of section 149 of the CGST Act 2017. Complete Details of CGST Section 149 – Goods and services tax compliance rating. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 149 of CGST Act 2017

Section 149 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 149 of CGST Act 2017 read with Central GST Rules 2017.

Section 149(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.

Section 149(2):

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

Section 149(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.

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