TaxTMI 
TaxTMI 
Guidelines for Special All-India Drive against fake registrations
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntention to defraud the Government exchequer, was deliberated. Such fake/ non-genuine registrations are being used to fraudulently pass on input tax credit to unscrupulous recipients by issuing invoices without any underlying supply of goods or services or both. This menace of fake registrations and issuance of bogus invoices for passing of fake ITC has become a serious problem, wherein fraudulent people engage in dubious and complex transactions, causing revenue loss to the government. 2. Various modus operandi of obtaining such fake registrations have been detected by Central and State Tax administrations. In some cases, forged documents, such as forged electricity bills, property tax receipts, rent agreements, etc. are being used as p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction taken during this Special Drive. Accordingly, the following guidelines are issued for such concerted action on fake dealers/ fake billers in a mission mode: (i) Period of Special Drive: A Special All-India Drive may be launched by all Central and State Tax administrations during the period 16th May 2023 to 15th July 2023 to detect suspicious / fake GSTINs and to conduct requisite verification and further remedial action to weed out these fake billers from the GST eco-system and to safeguard Government revenue. (ii) Identification of fraudulent GSTINs: Based on detailed data analytics and risk parameters, GSTN will identify such fraudulent GSTINs for State and Central Tax authorities. GSTN will share the details of su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ell as GSTN and DGARM immediately. The Nodal officer of the State will ensure that the data received from GSTN is made available to the concerned jurisdictional formation within two days positively. The Nodal officer shall also ensure that any cooperation required by other jurisdictions under his control is promptly provided. (iv) Action to be taken by field formations: On receipt of data from GSTN through the Nodal Officer, a time bound exercise of verification of the suspicious GSTINs shall be undertaken by the concerned jurisdictional tax officer(s). If, after detailed verification, it is found that the taxpayer is non-existent and fictitious, then the tax officer may immediately initiate action for suspension and cance....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication, if any linked suspicious GSTIN is detected, similar action may be taken/ initiated in respect of the same. (v) Feedback and Reporting Mechanism: An action taken report will be provided by each of the State to GST Council Secretariat on weekly basis on the first working day after completion of the week in the format enclosed as Annexure-A. 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 shared suspicious GSTINs, will be provided by the field formations to GSTN, as per the format enclosed in Annexure-C. (vi) National Coordination Committe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e non-existent supplier: B. Tax administration of the recipient: C. Details of the supplier, recipients and the tax amount involved: GSTIN of the non-existent supplier, along with Name & Address GSTIN of the recipient Name & Address of the recipient(s) Tax amount/ ITC involved (in Rs Lakhs) CGST SGST IGST Cess Total 1 2 3 4 5 6 7 8 (4+5+6+7) D. Other relevant details, if any: E. Details of encl....