https://www.taxtmi.com/notifications?id=146448 GST enforcement guidelines establish procedures for identifying and investigating non-genuine taxable persons involved in fake invoicing and wrongful ITC. Officers must analyse return and e-way bill data, identify the full billing network and beneficiaries, conduct documented physical verification, collect premises, bank, transport, electronic and statement evidence, and preserve evidential records. Where invoicing without actual supply is conclusively established, registration may be cancelled from its effective date through a speaking, reasoned process. Identified non-genuine ITC may be blocked, beneficiaries notified, and liability, recovery-related measures and penalty action pursued under applicable GST instructions. en-us Fri, 17 Mar 2023 00:00:00 +0530 Mon, 03 Aug 2026 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146448 GST enforcement guidelines establish procedures for identifying and investigating non-genuine taxable persons involved in fake invoicing and wrongful ITC. Officers must analyse return and e-way bill data, identify the full billing network and beneficiaries, conduct documented physical verification, collect premises, bank, transport, electronic and statement evidence, and preserve evidential records. Where invoicing without actual supply is conclusively established, registration may be cancelled from its effective date through a speaking, reasoned process. Identified non-genuine ITC may be blocked, beneficiaries notified, and liability, recovery-related measures and penalty action pursued under applicable GST instructions. Notifications GST - States Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146448