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    <description>Fake invoice denotes a non-compliant GST invoice issued without actual supply or in relation to a non-compliant supply and is misused by issuing invoices without supply to claim inadmissible Input Tax Credit, diverting invoiced goods to enable improper credit and refunds, and routing invoices through shell or dummy companies to circulate or inflate ITC and turnover, often aided by fabricated e way bills and systemic gaps in registration verification and inter-system connectivity.</description>
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