Fake GST registrations: nationwide drive to detect, verify, suspend registrations and block wrongly passed input tax credit. Field formations must undertake time bound verifications of GSTINs identified by GSTN or local analytics. If a taxpayer is found non existent, officers may suspend and cancel registration retrospectively, block input tax credit in the Electronic Credit Ledger under the applicable rule, identify recipients who received wrongly passed credit via FORM GSTR 1, initiate demand and recovery for recipients within their jurisdiction or forward details to other jurisdictions using Annexure B, and pursue recovery or provisional attachment of assets and bank accounts where required.