Fake GST registrations: nationwide drive mandates data led identification, verification, suspension and blocking of fraudulent input tax credit. A Special All India Drive (16 May-15 July 2023) directs GSTN to identify suspicious GSTINs through data analytics and share them with Central and State tax administrations; each jurisdiction must appoint a nodal officer to coordinate. Jurisdictional officers shall undertake time bound verification, suspend or cancel non existent registrations under section 29, block ITC under Rule 86A, identify recipients of fraudulent ITC and initiate demand/recovery or share details with other jurisdictions using Annexure B, and pursue recovery/attachment measures under section 83. Weekly reports (Annexure A) and GSTIN wise feedback (Annexure C) are required; a National Coordination Committee will monitor the drive.
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Provisions expressly mentioned in the judgment/order text.
Fake GST registrations: nationwide drive mandates data led identification, verification, suspension and blocking of fraudulent input tax credit.
A Special All India Drive (16 May-15 July 2023) directs GSTN to identify suspicious GSTINs through data analytics and share them with Central and State tax administrations; each jurisdiction must appoint a nodal officer to coordinate. Jurisdictional officers shall undertake time bound verification, suspend or cancel non existent registrations under section 29, block ITC under Rule 86A, identify recipients of fraudulent ITC and initiate demand/recovery or share details with other jurisdictions using Annexure B, and pursue recovery/attachment measures under section 83. Weekly reports (Annexure A) and GSTIN wise feedback (Annexure C) are required; a National Coordination Committee will monitor the drive.
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