List of Fake invoice issuer from July 2017 to March 2020, Total 9757 GSTIN have been detected

List of Fake credit issuer/availer for the period July’2017 to March’2020 along with source formation where the case was booked

DGARM is required to do supply chain analysis and verify the ITC of risky exporters and their suppliers on receipt of positive reports from CGST formations in terms of Para 4 of the SOP of GST policy wing for DGARM dated 23.01.2020. The supply chain analysis may sometimes result in the identification of exporters being risky on its own account or their supplier being identified as risky.

2. Accordingly, jurisdictional CGST Commissionerates of the suppliers have been asked (i) to conduct a similar physical and financial verification for the supplier/s as that envisaged for exporters under Circular 131/1/2020 read with SOP dated 23.01.2020 and (ii) to recover the inadmissible ITC based on the gap between ITC claimed in GSTR-3B return and available as per GSTR-2A . Risky suppliers have been shared as Report No. 33 on DDM portal on 22.05.2020.

3. Data of supply chain is shared with the CGST formulations-exporters (through the mail) and suppliers (in report 33). It is reiterated that in cases where GSTR-3B return have not been filed or nil return has been filed, filing of genuine retrun/s may be ensured before any meaningful verification of ITC availment can be carried out. Further, in case of the positive difference between ITC claimed in Table-4(A)(5) of GSTR-3B returns and ITC available as per GSTR-2A to the supplier, recovery is to be done as per law.

4. In case of supplier/exporter being flagged as a fake invoice issuer/availer it may be noted that NOC has to seek from the source formation where the case was booked. The list of cases of fake invoice issuers/availers along with information regarding the ‘source formation’ is attached with this instruction for information/reference.

In case of any doubt or query, you are requested to contact Shri Sanjay Gupta, ADG (DGARM) at phone: 011-24100627 or Shri Sanjay Tiwari, DD, DG(ARM) at phone: 011-21400406/09918056146.

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