Section 149 provides for compliance ratings that would let buyers choose reliable suppliers. The scheme has not yet been operationalised by rules.
Key points
- Under section 149 of the CGST Act, 2017 every registered person may be assigned a GST compliance rating score based on its record of compliance, determined on prescribed parameters, updated periodically and placed in the public domain.
- No parameters have yet been prescribed, so ratings are not in operation.
The provisions
149(1)–(3)GST compliance rating
Statutory text
(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.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Is GST compliance rating in force?
- Section 149 of the CGST Act provides for it, but the parameters have not been prescribed and ratings are not yet issued.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Until the rules are made, the portal's return-filing status of a supplier is the practical proxy used by buyers.