TaxTMI 
TaxTMI 
Guidelines for Second special All-India Drive against fake registrations- regarding.
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....drive during the period from 16th May, 2023 to 15th July 2023 (which was further extended till 14th August 2023), for verification and detection of suspicious/ fake registrations and for taking timely remedial action to prevent any further revenue loss to the Government. A National 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. 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 th....
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....(DGARM), CBIC, will identify suspicious/ high-risk GSTINs, based on detailed data analytics and risk parameters, for the purpose of verification by the State and Central Tax authorities during the said drive and share the details of such suspicious GSTINs, jurisdiction wise, with the concerned tax administration. In case of such suspicious GSTINs falling under the jurisdiction of Central Tax, the details will be shared with the Central Tax authorities by GSTN through DGARM. Besides, the State and Central Tax Authorities, may, at their own option, supplement this list by data analysis/ intelligence gathering at their end, using various available analytical tools like BIFA, NIC Prime, E-Way Bill Analytics etc., as well as through human intell....
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....etails of the case including the details of the case along with the relevant document/evidences, shall be sent to the concerned tax authority, as early as possible. (e) . 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). (f) Wherever the details of the recipient GSTIN needs to be shared to other tax jurisdiction, the same may be done through the nodal office. The said nodal officer will share the information about the recipient GSTIN of the concerned r....
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....ent/evidences shall be sent to concerned tax authority, as early as possible, as per the format enclosed at Annexure- B, through the Nodal Officer. If any novel modus operandi is detected during the verification/investigation, the same shall 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. All the reports in respect of above Annexure shall be sent to the email ID [email protected] through the Nodal Officer. 5. GST Council Secretariat will compile the reports received from various formations an....
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....suspended No of GSTIN cancelled ITC blocked under Rule 86 A No of GSTINs where Provisional attachment made under section83of. CGST Act Total no. of GSTINs Total amount of ITC blocked Within jurisdiction Outside Jurisdiction 1 2 3 4(2+3) 5 6 7a 7b 7c 7d 7e 8 9 10a 10b 11 12 Note: 1. The report is to be given for action taken up to week, i.e. for the period from start of the drive upto the end of the week, for which report is being sent. 2. A separate note ma....
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....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) Financial Year CGST SGST IGST Cess Total 1 2 3 4 5 6 7 8 9 (5+6+7+8) D. Other relevant details, if any: E. Details of enclosures (Panchnama/ Inspection report/ PV report/ Other relevant do....