Strict SOP for GST registration cancellation of fraudulent taxpayers. Curbing fake invoices, wrongful ITC claims. Evidence-based scrutiny, reasoned orders.

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....The circular provides a Standard Operating Procedure (SOP) for cancellation of GST registration of non-genuine taxpayers and creation of a repository of such entities. It outlines the background, legal provisions, procedure for cancellation initiated by the officer or on application, collection of evidence during investigation/inspection, preparation of evidence folders, sharing with authorities, and maintaining a repository by the Business Intelligence Unit (BIU). The aim is to curb the menace of fake invoices, wrongful ITC availment, and identify generators and users through risk parameters. It emphasizes thorough scrutiny, collection of evidence, recording statements, and reasoned orders for cancellation to safeguard government revenue.....