Fake GST registrations drive targets bogus invoicing, input tax credit fraud, and coordinated verification across tax administrations. Special All-India drive against fake GST registrations is directed to identify suspicious or non-genuine GSTINs, verify their existence, and take remedial action to prevent revenue loss from bogus invoicing and fraudulent input tax credit. The guidelines provide for coordinated data sharing, nomination of nodal officers, time-bound field verification, and monitoring through a National Coordination Committee. Where a taxpayer is found non-existent and fictitious, registration may be suspended or cancelled, input tax credit may be blocked, and action may be taken against recipients who wrongly availed credit. Weekly reporting and GSTIN-wise feedback are required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Fake GST registrations drive targets bogus invoicing, input tax credit fraud, and coordinated verification across tax administrations.
Special All-India drive against fake GST registrations is directed to identify suspicious or non-genuine GSTINs, verify their existence, and take remedial action to prevent revenue loss from bogus invoicing and fraudulent input tax credit. The guidelines provide for coordinated data sharing, nomination of nodal officers, time-bound field verification, and monitoring through a National Coordination Committee. Where a taxpayer is found non-existent and fictitious, registration may be suspended or cancelled, input tax credit may be blocked, and action may be taken against recipients who wrongly availed credit. Weekly reporting and GSTIN-wise feedback are required.
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