Special All India GST Drive to Detect Fake GSTINs

CBIC vide Instruction No-01/2023-GST dated 04.05.2023, has announced that a special GST drive shall be initiated for a period two months to detect fake GST Registrations and suspicious GSTINs who are passing on Input Tax Credit fraudulently to recipients without Actual supply of Goods or Services or both and take action against them to prevent any further revenue loss to the government.

A Special All India Drive shall be launched during the period 16th May 2023 to 15th July 2023 to detect fake GSTINs and to conduct requisite Investigation and further remedial action to eliminate these fake billers from the GST Eco-system and to safeguard Government Revenue. During which the central and state tax authorities might visit your place of business for the verification of your documents.

Therefore, keep the following mentioned original documents at your Place of business:

GST certificate copy
Adhaar Card
PAN card
Valid Rent agreement
Latest electricity bill
Property Tax Receipt
Current Bank Acc Cancelled Cheque
Purchase Bill copy
Sales Bill copy
To put sign board at your work place including following details,
- Name of the firm
- Address
- GST Number

If after detailed investigation if proven non-existent/fictitious following actions can be performed:

Suspension of registration
Cancellation of registration
Blocking of credit in Rule 86A
Actions for denial ITC in the hands of the recipient who has purchased from the fake registration
Action may also be taken to identify the masterminds/beneficiaries behind such fake GSTIN and also for recovery of Government dues and/ or provisional attachment of property/Bank accounts, etc as per the provisions of Section-83 of CGST Act.

As a conclusion, we request to keep the above-mentioned documents ready at all your business premises to avoid further questioning and investigation.

Complete Circular attached here

Special All India GST Drive to Detect Fake GSTINs

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