- During the National Co-ordination Meeting of the State and Central GST officers held at New Delhi on 24th April 2023, it was agreed that a Special Drive should be launched on an All-India basis to detect suspicious/fake registrations.
- All Central and State Tax administrations may launch a Special All-India Drive during the period 16th May 2023 to 15th July 2023.
- Based on detailed data analytics and risk parameters, GSTN will identify such fraudulent 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 a verification drive and conducting necessary action subsequently.
- Action may be taken by officers-
- 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 the CGST Act.
- Further, the matter may also be examined for blocking of input tax credit in Electronic Credit Ledger as per the provisions of Rule 86A of CGST Rules without any delay.
- At business premises, taxpayers with GST Registration should keep the following documents readily available –
- GST Registration Certificate affixed at the principal place of business and additional place of business.
- Sign Board at the principal place of business and additional place of business shall include GSTIN
- Purchase and sale register as well as copies of invoices
INSTRUCTION NO. 1/2023-GST [F. NO. CBIC- 20/16/05/2023-GST]
