Inclusion of AI-identified discrepancies requires issuing notices and hearing taxpayers before finalising tax-audit disposals.
Assessing officers must incorporate AI-based notice findings into disposal of tax-audit matters: if no prior notice exists, issue assessment notices including AI-identified objections; if notice issued but no order, notify taxpayers via the boweb portal and hear them on additional AI points before ordering; if order already passed, identify the tax periods to which AI-identified objections relate, issue separate notices for those periods, and pass orders after hearing. The same procedure applies to later years and strict compliance is required.

Bogus GST registration enforcement requires identification, weekly reporting, consolidated monitoring, and jurisdictional review during the special campaign.
Special all-India action against bogus GST registrations requires identification and processing of suspected registrations using GST Network lists and departmental intelligence. Weekly action-taken reports in Annexure-A, together with information required under Annexures-B and C, must be submitted to headquarters every Friday through Divisional Joint Commissioners. Divisional Joint Commissioners must provide consolidated circle-wise reports, and senior officers must review progress within their jurisdictions.

Fake GST registration enforcement adopts uniform all-India verification guidelines under the state GST framework for coordinated compliance action.
Special all-India drive against fake GST registrations is implemented under the Chhattisgarh Goods and Services Tax framework by applying central GST guidelines, with necessary modifications, to ensure uniformity in addressing fraudulent registration practices. The central instruction and related provisions apply within Chhattisgarh as though issued under the State GST Act, supporting coordinated enforcement through a uniform GST compliance approach.

Fake GST registration detection drives verification, credit blocking, recipient action, coordinated referrals, and weekly reporting against invoice-based credit fraud.
GST fake registration detection and input tax credit fraud prevention require time-bound verification of suspicious GSTINs identified through analytics, intelligence, and field inputs. Non-existent or fictitious taxpayers may face registration suspension or cancellation, while input tax credit may be blocked in the Electronic Credit Ledger. Recipients claiming credit on invoices without underlying supplies must be identified through GSTR-1 data, with demand and recovery action or inter-jurisdictional referral supported by relevant evidence. Weekly reports and GSTIN-wise final feedback must record verification, enforcement action, detected evasion, recovery, and fraud patterns.

Pre-registration physical verification to prevent fake GST registrations, with suo-moto cancellation for functionally non-existent registrants.
Proper Officers must prevent any registration application from becoming deemed approved through inaction and are accountable for failures. Mandatory pre-registration physical verification is required where Aadhaar OTP authentication is not completed; where OTP is completed, verification is required on a risk-based data-analytics basis or discretionally with Circle Head approval. Post-registration, immediate physical verification is required for unverified registrants or on enforcement leads; adverse findings of functional non-existence trigger suo-moto cancellation proceedings following natural justice and may be applied retrospectively.

Fake GST registration detection requires coordinated verification, credit blocking, recipient action, inter-jurisdictional referrals, and structured reporting mechanisms.
The Special All-India Drive requires coordinated Central and State tax verification of suspicious GSTINs identified through GSTN analytics and field intelligence. Where a taxpayer is found non-existent or fictitious, officers may initiate registration suspension or cancellation, consider blocking input tax credit, identify recipients of credit passed through unsupported invoices, and undertake demand, recovery or inter-jurisdictional referral as appropriate. Weekly action-taken reporting, GSTIN-wise feedback, nodal-officer coordination and central monitoring support uniform detection of fake registrations and fraudulent input tax credit.

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.

Time-bar extension for GST scrutiny extended; officers must issue Section 73(9) orders within revised deadlines.
CBIC has extended the three year time limit under Section 73(10) for issuing orders under Section 73(9) for specified past years where tax was not paid or input tax credit was wrongly availed, excluding cases involving fraud or wilful misstatement. Scrutiny under Section 61 and Rule 99 typically takes several months; officers are directed to complete scrutiny and issue orders within the revised timelines.

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.

Reference Number for GST communications must be generated for offline notices and verifiable on the portal.
A facility has been introduced for electronic generation of a Reference Number (RFN) for GST communications that are not system-generated, with verification available on the GST Common Portal. System-generated documents already carrying a unique identifier such as DIN or ARN do not require a fresh RFN, but all other communications relating to GST administration must be issued with the RFN mentioned on the document and superscribed on offline communications.

Document Reference Number verification ensures search and inspection communications are authentic and provides taxpayer verification and complaint channels.
Officers must electronically generate and quote a Document Reference Number (RFN) on search and inspection communications and documents so recipients can verify authenticity via the GST portal's Verify RFN service; taxpayers encountering documents without a valid RFN may report the matter to the Department by the specified email or telephone, and the circular is procedural guidance only.

Centralized GST registration processing assigns all registration applications to SEVA KENDRA, replacing area-based handling after operational guidelines issue.
Centralized GST registration processing is to be established through SEVA KENDRA, a single registration cell for the entire Delhi jurisdiction. Once operational guidelines take effect, every GST registration matter is to be processed at SEVA KENDRA irrespective of area-based jurisdiction. Proper Officers deployed there are to manage GST registration applications, while transfer of Application Reference Numbers, where required under the rules, is to be undertaken only by State Administration.

GST rate on Rab clarified: pre-packaged labelled supplies taxed while other forms are exempt, past treatment regularised.
Effective 1 March 2023, Rab sold in pre-packaged and labelled form attracts GST at the notified rate for pre-packaged goods, while Rab sold otherwise is nil-rated; divergent past interpretations are regularised on an "as is" basis following the GST Council recommendation and the Ministry of Finance circular.

Amnesty scheme for GST registration revocation allows late revocation applications within a specified window, subject to return filing and payment.
A temporary amnesty allows taxpayers whose GST registrations were cancelled on or before 31 December 2022 and who missed the statutory revocation period to apply for revocation between 1 April and 30 June 2023. The scheme covers new applications, pending applications, rejected applications and certain appeal situations; taxpayers may file fresh applications while withdrawing or resolving appeals. Proper officers must process online applications in the usual manner and must ensure all returns due up to the effective cancellation date are filed and all tax, interest, penalty and late fees are paid before revocation.

Assignment of GST recovery functions enables Assistant Commissioners and GST Officers to act as Proper Officers under prescribed provisions.
Functions relating to recovery of tax under sections 78 and 79 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers. The officers may perform the functions of a Proper Officer for tax recovery under those provisions and the rules made under the Act.

Delegated statutory powers permit Assistant Commissioners and GST Officers to act only with case-specific supervisory approval.
Powers under Section 83 of the Delhi Goods and Services Tax Act, 2017 are delegated to Assistant Commissioners and Goods and Services Tax Officers. Each Proper Officer must obtain case-to-case approval from the concerned Zonal Incharge, Special Commissioner, Additional Commissioner, or Joint Commissioner before exercising the delegated powers.

GST classification for rab: reduced rate for pre-packaged labelled sales and nil for other sales; past-period regularisation applied.
GST classification for rab distinguishes supplies by packing and labelling: pre-packaged and labelled rab attracts a positive GST rate, while rab sold otherwise is nil-rated; the distinction takes effect from the notified date, and past-period treatment is regularized on an "as is" basis to resolve divergent interpretations.

Jurisdiction determination: largest traders allocated to corporate circles after annual GSTR 3B deadline with strict timing, no mid year changes.
After the final tax period each financial year, zonal Additional Commissioners must identify the state's one hundred largest registered traders by taxable turnover and tax payable and transmit a proposal within fifteen days of the final period's GSTR 3B filing deadline to allocate sixty of those traders to the zone's Joint Commissioner (Corporate Circle) with a prescribed goods/services split; late proposals will not be approved and mid year jurisdiction amendments are precluded, with annual amendment proposals to be sent only at the start of the following financial year.

Enforcement conduct standards: require body-worn cameras during investigations and prevent trader harassment, with disciplinary consequences.
Enforcement officers must maintain restrained conduct and follow legal procedures during business-site inspections, with mandatory use of body-worn cameras to prevent trader harassment. Verified complaints of harassment or improper officer behaviour will result in adverse administrative action against the officers involved and their supervisors.

Input Tax Credit discrepancies: procedural certification and documentary verification required to validate ITC claimed when not reflected in supplier records.
Where GSTR-3B ITC exceeds GSTR-2A due to supplier non filing, misreporting, misclassification or wrong GSTIN, the proper officer shall obtain invoice details and verify statutory eligibility criteria: possession of tax invoice, receipt of goods/services, payment to supplier including tax, absence of required reversals, and timeliness of claim. If tax payment by the supplier must be verified, differing documentary requirements apply by quantum: above a monetary threshold requires CA/CMA certificate with UDIN; below that threshold requires supplier certification. Misstated GSTINs must be notified to the supplier's jurisdictional authority, while the actual recipient's entitlement is determined independently.