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of <h1>Guidelines for Tackling GST Input Tax Credit Fraud: SOP for Detecting Fake Invoices and Bill Trading Schemes</h1> The circular outlines guidelines for handling GST input tax credit fraud cases in Telangana. It describes bill trading as issuing fake invoices without actual supply of goods or services to enable fraudulent ITC claims. The document establishes a standard operating procedure including case file preparation within 3 days of receiving fraud information, conducting inspections within 15 days, and post-inspection actions such as registration suspension, credit blocking, and adjudication within 6 months. Officers must identify both masterminds and beneficiaries of fraud schemes and take immediate action to prevent further fraudulent activities. Proper documentation and evidence collection are emphasized for orders to withstand judicial scrutiny.
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