CBIC Issues Guidelines For Special All-India Drive Against Fake Registrations

The Central Board of Indirect Taxes and Customs (CBIC) has issued the guidelines for the Special All-India Drive against fake registrations.

A Special All-India Drive may be launched by all Central and State Tax Administrations during the period May 16–July 15, 2023, to detect suspicious or fake GSTINs, conduct requisite verification, and take further remedial action to weed out these fake billers from the GST eco-system and safeguard government revenue.

Based on detailed data analytics and risk parameters, GSTN will identify fraudulent GSTINs for state and central tax authorities. GSTN will share the details of identified suspicious GSTINs, jurisdiction-wise, with the concerned state or central tax administration (through DGARM in the case of central tax authorities) for initiating verification drives and conducting necessary action subsequently.

"Successful implementation of the Special Drive would require close coordination amongst the state tax administrations and between the state and central tax administrations. For this purpose, a nodal officer shall be appointed immediately by each of the zonal CGST zones and states to ensure seamless flow of data and coordination with GSTN, DGARM, and other tax administrations," the CBIC’s instructions read.

The GST Council Secretariat will compile the reports received from various formations and make them available to the National Coordination Committee immediately. The unique modus operandi found during this special drive will be compiled by the GST Council Secretariat and presented before the National Coordination Committee, which will be subsequently shared with Central and State Tax Administrations across the country.

Instruction No. 01/2023-GST

Date: 04/05/2023

Click Here To Read The Instructions