Book a demo
IndiaAuditLens Law Library

Section 149 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 149(1)–(2)Government may assign a registered person a compliance score based on compliance with the Act and prescribed parameters.
  • 149(3)Scores may be periodically updated, intimated to the registered person and published in the prescribed manner.
  • 149The law does not settle the update frequency where the prescribing instrument does not provide it.

The Government may assign a GST compliance rating to a registered person based on compliance with the Act. Prescribed parameters govern the score. The score may be updated periodically, communicated to the person and made public in the prescribed manner. The section does not itself fix how often those updates must take place.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 149, verbatim (show)

* Section 149. Goods and services tax compliance rating.-

(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.

*Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Assignment of a rating score 149(1)

Questions to answer on the file5 questions
Ticks stay in this browser only.

Parameters for determination 149(2)

Questions to answer on the file3 questions
Ticks stay in this browser only.

Updating and communicating the score 149(3)

Questions to answer on the file5 questions
Ticks stay in this browser only.

Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 149 as footnoted in the CBIC text
NoteEffective from
2017-07-01
Provisions connected to Section 149
ProvisionConnectionWords that tie them
Section 2149(1) defined by Section 2 clause (94)149(1) "registered person"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 140/10/2020-GST10 June 2020Clarification in respect of levy of GST on Director's Remuneration.

Notifications (1)

NumberDateSubject
Notification No. 28/2023-Central Tax31 July 2023Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).

Unsettled questions

The words of section 149 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What periodic intervals satisfy section 149(3) where the applicable prescribing instrument does not settle the cadence? The section says "updated at periodic intervals" without stating a frequency.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 149. Goods and services tax compliance rating". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links