TaxTMI 
TaxTMI 
Guidelines for Second special All-India Drive against fake registrations
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....ional Coordination Committee headed by Member (GST), CBIC and including the senior officers from different States and Centre was also formed to take decisions and monitor the progress of this special drive. 1.2 A meeting of the said National Co-ordination Committee was held on 11th July 2024, wherein it was discussed that the special All-India drive conducted during the year 2023, was found quite effective in weeding out fake registrations. The Committee felt that there may be a need for further focused and coordinated action by Central and State tax authorities to clean up the tax base and to take concerted action against the fake registrations and fake/bogus invoices, on the same pattern as was done during the said drive. It was, therefore, decided that a second special All-India drive against fake registrations may be conducted by all Central and State tax authorities for a period of two months starting from 16th August 2024. 1.3 The National Co-ordination Committee also decided that like the previous drive, a set of common guidelines may be issued to ensure uniformity in action by the field formations and for effective coordination and monitoring of the action....
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....ny delay. Additionally, the details of the recipients to whom the input tax credit has been passed by such non-existent taxpayer may be identified through the details furnished in FORM GSTR-1 by the said taxpayer. iii. Where the recipient GSTIN pertains to the jurisdiction of the said tax authority itself, suitable action may be initiated for demand and recovery of the input tax credit wrongly availed by such recipient on the basis of invoice issued by the said non-existent supplier, without underlying supply of goods or services or both. iv. In cases where the recipient GSTIN pertains to a different tax jurisdiction, the details of the case including the details of the recipient GSTIN, along with the relevant documents/ evidence, may be sent to the concerned tax authority, as early as possible, in the format mentioned in Annexure-B. For sharing such details/ information and coordination with other tax authorities, GSTN Back Office has an online functionality, namely, 'Initiate Enquiry' in the Enforcement module, which is available to all tax officers who have been assigned the role of 'Enforcement Officer' on the Back Office (BO Portal). v. For the purpo....
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....T Council Secretariat to monitor the same. ii. If any novel modus operandi is detected during the verification/ investigation, the same may also be indicated in the said action taken report. On conclusion of the drive, GSTIN-wise feedback on the result of verification of the suspicious GSTINs shared by GSTN, will be provided by the field formations through the nodal officer to GSTN, as per the format enclosed in Annexure-C. 3. The Principal Chief Commissioner/ Chief Commissioner of the Central GST Zones and the Chief Commissioner/ Commissioner of the States/ UTs may monitor the progress of action taken in respect of list of suspicious GSTINs received from GSTN and chosen locally. The action taken in respect of the GSTINs received from other tax administrations through the 'Initiate Enquiry' module may also be monitored. 4. GST Council Secretariat will compile the reports received from various formations and make it available to the National Coordination Committee immediately. The unique modus operandi found during this special drive will be compiled by GST Council Secretariat and presented before National Coordination Committee, which will be subsequently shared with....
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....eing sent. 2. A separate note may be enclosed in respect of any special modus operandi noticed during the week. Annexure-A1 Weekly Report on Action Taken in Cases of Beneficiary received from other jurisdictional Nodal Officers Name of the state/CGST Zone: Week ending: ..............................................(Amount in Rs. Lakhs) S. No. No. of Beneficiaries received from other Jurisdictional Nodal Officers No. of GSTINs for Whom Verification Conducted No. of Non- Existent GSTINs found Action Taken No. of GSTINs Suspended No. of GSTINs Cancelled ITC blocked under Rule 86A No. of GSTINs Where Provisional attachment made under section 83 of CGST Act Total No. of GSTINs Total Amount of ITC blocked 1 2 3 4 5a 5b 5c 5d 5e Total Amount of evasion of tax/ ITC detected Total amount recovered from GSTINs in the jurisdiction of tax authority No. of arrests made Remarks 6 7 8 9 ....