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instruction No. 01/2023

Date: May 4, 2023
Subject: Guidelines for Special All-India Drive against fake GST registrations
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Description:

This instruction launches a Special All-India Drive to detect and eliminate fake and bogus GST registrations used for fraudulent availment and passing of input tax credit. The drive is to be conducted jointly by Central and State tax administrations during the period 16 May 2023 to 15 July 2023, based on risk parameters and data analytics provided by GSTN and DGARM, supplemented by local intelligence. It prescribes a coordinated mechanism for identification, verification, suspension, and cancellation of non-existent GSTINs, along with blocking of ITC under Rule 86A and recovery of wrongly availed credit from recipients. Detailed procedures are laid down for inter-jurisdictional information sharing through designated nodal officers and for identifying masterminds behind fake registrations. Weekly reporting and GSTIN-wise feedback mechanisms are mandated to monitor progress and outcomes. A National Coordination Committee is constituted to oversee and guide the implementation of the drive at the national level.

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