Fake GST registrations and bogus input tax credit require field verification, beneficiary tracing, and cancellation ab initio of non-genuine entities. GST field officers are instructed to treat fake registrations, fake invoices, and wrongful availment or utilisation of input tax credit as serious revenue-risk indicators. Non-genuine taxpayers include entities issuing invoices without actual supply, persons obtaining registration by fraud or suppression of facts, and shell or dummy entities used for bogus refunds, e-way bills, or circular movement of credit. Officers are directed to remain alert to suspicious registrations and to act on data shared by the apex office or other sources, together with existing instructions and guidelines aimed at curbing fake registrations. Mandatory field verification is to be assigned to suspected registrations, with evidence collected on the existence and genuineness of the business. Where verification shows a non-existent taxpayer engaged only in passing on input tax credit without genuine business activity, the registration should be suspended and then cancelled ab initio from the effective date of registration. Officers are also directed to trace the beneficiaries in the ITC chain, detect bill trading and similar malpractices, and take lawful measures necessary to identify linked suspicious GSTINs and protect government revenue.