Section 149 – Goods and services tax compliance rating of CGST ACT, 2017
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.
(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.
