Section 149 of GST Act: GST Compliance Rating

Amended and updated notes on section 149 of CGST Act, 2017. Detail discussion on provisions and rules related to goods and services tax compliance rating.

Amended and updated notes on section 149 of CGST Act, 2017. Detail discussion on provisions and rules related to goods and services tax compliance rating.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 149 of CGST 2017 provides for goods and services tax compliance rating.

Recently, we have discussed in detail section 148 (Special procedure for certain processes) of CGST Act 2017. Today, we learn the provisions of section 149 of Central GST Act 2017.

Section 149 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 149 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.149
Section NameGoods and services tax compliance rating
Updated 2024 EditionGST Law Book PDF

Section 149 of Central GST – Goods and services tax compliance rating1

Section 149 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

Section 149(1) of CGST Act

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) of CGST 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) of CGST Act

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.

  1. Section 149 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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