Bogus Input Tax Credit cases require priority action, updated reporting, and officer accountability under the Enforcement Alert Module. Input Tax Credit claimed on invoices issued without actual supply of goods is treated as inadmissible, and cases identified through the Enforcement Alert Module are to be acted upon at the divisional level on a priority and time-bound basis. Updated action reports are required for the top 20 cases involving the highest ITC available under the Successive GSTIN Zone Wise menu of the Enforcement Alert Module, with responsibility to be fixed where timely action has not been initiated or completed.
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.
Bogus Input Tax Credit cases require priority action, updated reporting, and officer accountability under the Enforcement Alert Module.
Input Tax Credit claimed on invoices issued without actual supply of goods is treated as inadmissible, and cases identified through the Enforcement Alert Module are to be acted upon at the divisional level on a priority and time-bound basis. Updated action reports are required for the top 20 cases involving the highest ITC available under the Successive GSTIN Zone Wise menu of the Enforcement Alert Module, with responsibility to be fixed where timely action has not been initiated or completed.
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