TaxTMI 
TaxTMI 
Guidelines for Special All-India Drive against fake registrations
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....Madam/Sir, During the National Co-ordination Meeting of the State and Central GST officers held at New Delhi on 24th April 2023, the issue of unscrupulous elements misusing the identity of other persons to obtain fake/ bogus registration under GST. with an intention 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....
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....rification for timely remedial action to prevent any further revenue loss to the Government. It was decided that common guidelines may be issued to ensure uniformity in the action by the field formations and for effective coordination and monitoring of the action 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-syste....
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....nted by CGST Zones and States must be shared by the concerned tax authority with GST Council Secretariat within three days of issuance of this letter. GST Council Secretariat will compile the list of the Nodal officers after procuring the details from all the tax administrations and will make the compiled list available to all the tax administrations, as well as GSTN and DGARM immediately. The Nodal officer of the State/ CGST Zone will ensure that the data received from GSTN/ DGARM/ other tax administrations 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. (....
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....xure-B, through the Nodal Officer referred in para (ii) above. Action may also be taken to identify the masterminds/ beneficiaries behind such fake GSTIN for further action. where ever required. and also for recovery of Government dues and/ or provisional attachment of property/ bank accounts, etc. as per provisions of section 83 of CGST Act. Further, during the investigation/ verification, 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 as well as CGST Zones to GST Council Secretariat on weekly basis on the first working day after completion of the week in the format....
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.... 6. Difficulties, if any, in implementation of these instructions may be informed to the Board ([email protected]). Enclosure: As above (Rakhi Biswas, TCS-SSG) Chief Commissioner of State Tax Government of Tripura Annexure-A Weekly Report on Action taken in Special All-India Drive against Fake Registrations Name of the State/ CGST Zone: Week ending:............................. (Amount in Rs Lakhs) S. No No. of GSTINs by GSTN/ DGARM No. of GSTINs identified locally Total no. GSTINs to be verified No. of GSTIN s for whom verification conducted No. of Non- existing GSTINs found Action taken Total Amount of evasion of tax/ ITC detected Total Amount recovered from GSTINs in the jurisdiction....
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.... 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 enclosures (Panchnama/ Inspection report/ PV report/ Other relevant documents or evidences): Place: Date: (Signature) Name: Designation: Email address: Enclosures: As above Annexure - C GST....