https://www.taxtmi.com/circulars?id=71211 Second Special All-India Drive against fake GST registrations operates through coordinated Central and State tax action to verify suspicious or high-risk GSTINs and remove fake billers from the GST ecosystem. GSTN-supported risk analysis and locally developed intelligence may identify cases for time-bound verification. Where a taxpayer is non-existent or fictitious, officers may suspend or cancel registration, block input tax credit, identify recipients of credit passed through invoices without underlying supplies, and initiate recovery action. Cross-jurisdictional recipient cases require prompt referral through nodal officers, supported by evidence and prescribed reporting. en-us Wed, 14 Aug 2024 00:00:00 +0530 Tue, 08 Sep 2026 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71211 Second Special All-India Drive against fake GST registrations operates through coordinated Central and State tax action to verify suspicious or high-risk GSTINs and remove fake billers from the GST ecosystem. GSTN-supported risk analysis and locally developed intelligence may identify cases for time-bound verification. Where a taxpayer is non-existent or fictitious, officers may suspend or cancel registration, block input tax credit, identify recipients of credit passed through invoices without underlying supplies, and initiate recovery action. Cross-jurisdictional recipient cases require prompt referral through nodal officers, supported by evidence and prescribed reporting. Circulars GST - States Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71211