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        Question 27 - What is the purpose of Compliance rating mechanism?

        Faq On GST (2nd Edition) Dated 31.3.2017
        Chapter 1
        Overview of Goods and Services Tax (GST)

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        Compliance rating mechanism increases market transparency by publishing supplier compliance records to inform client decisions. The Compliance rating mechanism assigns each registered person a rating based on specified compliance parameters and publishes those ratings publicly so prospective clients can view supplier compliance records and decide whether to deal with a particular supplier, thereby creating healthy competition among taxable persons.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Compliance rating mechanism increases market transparency by publishing supplier compliance records to inform client decisions.

                                The Compliance rating mechanism assigns each registered person a rating based on specified compliance parameters and publishes those ratings publicly so prospective clients can view supplier compliance records and decide whether to deal with a particular supplier, thereby creating healthy competition among taxable persons.


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