<h1>GST fraud uncovered in Etawah: shell firms issued fake invoices to illegally generate and transfer input tax credit, triggering a probe.</h1> An organised racket in Etawah allegedly used shell firms and fake tax invoices to generate and transfer input tax credit without supply, causing an estimated Rs 7.03 crore GST revenue loss; a special team analysed call data, GST portal activity, banking transactions and questioned accountants to trace registrations, commissions paid for passing on illegal input tax credit, and follow the money trail.