<h1>GST fraud through fake registrations and invoices leads to enforcement action and seizure of documentary and digital evidence.</h1> Detection of systemic GST fraud through false registrations and fictitious invoices to illegally claim and pass on input tax credit. Investigators found forged identity and registration documents, photographs of non operational premises, and evidence of shell entities generating fake invoices and e way bills; searches recovered mobile devices and documentary evidence. Enforcement action by the Directorate General of GST Intelligence included case registration, seizure of materials, and at least one arrest.