The GST ratings will be made public on the GST Network (GSTN) as tax authorities seek to build peer pressure among companies to ensure compliance. The ratings will be made public on the GST Network (GSTN) website as tax authorities seek to build peer pressure among companies to ensure compliance. This means that in case two suppliers offer the same price to the manufacturer, the company may opt for the one that has a better compliance rating. Under GST, the entire system of tax return filing, invoice uploading and tax payment will be online through the GSTN—the information technology backbone of GST. “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,” it says, adding that the parameters will be prescribed.

Source: Mint April 09, 2017 18:45 UTC