Chapter XXI - Miscellaneous
Section 149
Section 149: GST compliance rating
The Act enables a compliance-rating score for registered persons, based on their GST compliance record and prescribed parameters.
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Need advice on Section 149?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Key takeaways
Possible score
A registered person may be assigned a Government compliance rating.
Prescribed parameters
The criteria and manner depend on rules; section 149 itself does not prescribe a score formula.
Communication
The Act contemplates periodic updating, intimation to the person and public placement as prescribed.
Possible score
A registered person may be assigned a Government compliance rating.
Prescribed parameters
The criteria and manner depend on rules; section 149 itself does not prescribe a score formula.
Communication
The Act contemplates periodic updating, intimation to the person and public placement as prescribed.
Practical checklist
Do
- Do not infer an official score without a current implementation record.
- Check prescribed parameters if rating is relevant.
- Review any rating communicated by Government.
Frequently asked questions
Does the Act itself assign a fixed rating to every business?
No. It enables a score based on prescribed parameters and implementation.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026