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.

UJA | Special-All-India-GST-Drive-to-Detect-Fake-GSTINs

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

  1. GST certificate copy
  2. Adhaar Card
  3. PAN card
  4. Valid Rent agreement
  5. Latest electricity bill
  6. Property Tax Receipt
  7. Current Bank Acc Cancelled Cheque
  8. Purchase Bill copy
  9. Sales Bill copy
  10. 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:

  1. Suspension of registration
  2. Cancellation of registration
  3. Blocking of credit in Rule 86A
  4. Actions for denial ITC in the hands of the recipient who has purchased from the fake registration
  5. 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

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