TaxTMI 
TaxTMI 
Guidelines for Special All-India Drive against fake registrations.
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....uer, 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 proof of principal place of business to ob....
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.... GSTINs for State and Central Tax authorities. GSTN will share the details of such identified suspicious GSTINs, jurisdiction wise, with the concerned State/ Central Tax administration for initiating verification drive and conducting necessary action subsequently. Apart from this the BIU section of the State shall also explore the available data to identify such fraudulent taxpayers. Besides, field formations may also supplement this list by data analysis at their own end using various available analytical tools like BIFA, BIU reports, Analytics portal, E-Way bill portal analytics, etc., as well as through human intelligence, Aadhar database, other local learnings and the experience gained through the past detections and modus operandi a....
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....re that any cooperation required by other zonal jurisdiction is promptly provided by all circle /wards. (iv) Action to be taken by field formations: On receipt of data from GSTN/BIU through the Special Commissioner (MEA), 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 cancellation of the registration of the said taxpayer in accordance with the provisions of section 29 of RGST Act, read with the rules thereof. Further, the matter may also be examined for blocking of input tax credit in Ele....
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.... to the Zonal Nodal officer) Action may also be taken to identify the masterminds/ beneficiaries behind such fake GSTIN for further action, wherever required, and also for recovery of Government dues and/ or provisional attachment of property/ bank accounts, etc. as per provisions of section 83 of RGST 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 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 v....
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....Ns to whome credit has been passed on Number of recipients GSTINs located outside jurisdictions. details of which Remarks No of GSTINS suspended No of GSTIN cancelled ITC blocked under Rule 86A within jurisdiction outside jurisdiction have beenshared with the concerned Jurisdictional Total no of GSTINS Total amount of ITC blocked No of GSTINS where Provisional attachment made under section 83 of RGST Act Within Zone (State Jurisdiction) Outside Zone (State Jurisdiction) 10a (i) Total Central jurisdiction within state Out of state Total 10a (0) 10a=10a(i) +10a(ii) 10b (i) 10b (11) 10b=10b(i) +10b(i) 1 2 3 34(2+3) 5 6 7: 7b 7c PZ 7€ 8 9 10a 10b 11 12 Note: 1. The report is to be gi....