Section 149 - Goods and services tax compliance rating
Chapter XXI - Miscellaneous
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Finin2min Summary - Section in 2 Minutes
Provides for a GST compliance-rating framework based on compliance record. Operational reliance requires an implemented methodology and notified/public portal functionality.
Exact operative text
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.
Paragraph-wise decode
Provides for a GST compliance-rating framework based on compliance record. Operational reliance requires an implemented methodology and notified/public portal functionality.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
A lender sees a portal score but the scheme has not been legally operationalised for the relevant purpose. It should not treat the score as a statutory disqualification.
Professional alert
Do not claim a compliance-rating consequence unless the scheme is operational for that purpose.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 149 regulate?
- It regulates goods and services tax compliance rating. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.