This instruction launches a second Special All-India Drive against fake and bogus GST registrations, to be conducted jointly by Central and State tax authorities from 16 August 2024 to 15 October 2024. Issued in partial modification of Instruction No. 01/2023–GST, it builds on the success of the earlier drive and aims to further cleanse the GST ecosystem of fake billers and fraudulent ITC networks. GSTN, in coordination with DGARM, will identify high-risk GSTINs using data analytics, supplemented by local intelligence and analytics by field formations. Detailed procedures are prescribed for verification, suspension and cancellation of registrations, blocking of ITC under Rule 86A, recovery from beneficiaries, and provisional attachment where necessary. A structured inter-jurisdictional coordination mechanism through nodal officers and the GSTN back-office “Initiate Enquiry” module is mandated. Weekly reporting, GSTIN-wise feedback, and monitoring by senior officers and the National Coordination Committee are prescribed to ensure effective implementation and oversight.