GST compliance rating :
Every registered person may be assigned a GST compliance rating score by Government based on his record of compliance with the provisions of this Act. The GST compliance rating score shall be determined on the basis of parameters to be prescribed in this behalf.
The GST compliance rating score shall be updated at periodic intervals and intimated to the taxable person and also placed in the public domain in the manner prescribed – section 149 of CGST Act.
There is also provision of black listing a taxable person. If he is black listed, the input tax credit will be available to recipient only when the supplier (who is black listed) actually pays tax.