2nd All India Fake GST Registration Drive

The All India Fake GST Registration Drive is notified via Instruction No.02/2024-GST dated 12th August 2024. This Drive will start on 16th August and will end on 15th Oct 2024. This Special All-India drive during the period mentioned is for verification and detection of suspicious/ fake registrations and for taking timely remedial action to prevent any further revenue loss to the Government.

The National Coordination Committee believed that more focused and coordinated action by Central and State tax authorities was required to clean up the tax base and take concerted action against fake registrations and fake/bogus invoices, similar to what was done during the first drive.

Objective of 2nd All India Fake GST Registration Drive

The main objective of this Fake GST Registration Drive is the identification of fraudulent GSTN.

Steps Include in the Fake GST Registration Drive

• Firstly, the GSTN to coordinate with the Directorate General of Analytics and Risk Management (DGARM).
• Secondly, the Central/ State Authorities are to share suspicious GSTN.
• Use of Analytical Tools like BIFA/ GAIN, ADVAIT NIC-Plume, E-Way Bill etc will be part of this drive.
• The team will use Human Intelligent, Modus operandi alert and will consider Past Experience or Experience 1st Fake Registration Drive.

Action Plan of Fake GST Registration Drive

The constituted team will follow the given procedure to take forward this 2nd drive against Fake GST Registration:

• The team will do the verification of suspicious GST numbers.
• Those GSTNs that are in non-existant nature and sound fictitious will be put on the list to be cancelled.
• Ineligible ITC claimed to be blocked as per Rule 86 A.
• Identification of GSTN, to whom ITC has been passed.
• Suitable action may also be taken for demand and recovery of dues or provisional attachment u/s 83.