Guidelines for the Second Special All-India Drive Against Fake GST Registrations – 2024

1. Background : Following the success of the first special drive in 2023 to weed out fake GST registrations, a need was identified for a second coordinated effort. This drive will take place from August 16, 2024, to October 15, 2024, involving both Central and State tax authorities.

2. Objectives :
– Detect suspicious or fake GSTINs.
– Verify and take action against these fraudulent registrations.
– Prevent revenue loss and clean up the GST database.

3. Identification of Fraudulent GSTINs :
– Suspicious GSTINs will be identified using data analytics and shared with the relevant tax authorities.
– Additional suspicious registrations can be identified by tax authorities using their tools and intelligence.

4. Action Plan :
– Jurisdictional tax officers will verify suspicious GSTINs and, if found fake, suspend or cancel the registrations.
– Input tax credit (ITC) claims by such entities will be blocked, and further action will be taken against recipients of these fake invoices.

5. Reporting and Coordination :
– Nodal officers will be appointed to ensure coordination between different tax jurisdictions.
– Weekly reports will be submitted to monitor the progress of the drive.
– The GST Council Secretariat will compile reports and share unique fraud methods detected.

6. Conclusion : The document emphasizes the importance of a coordinated effort to tackle GST fraud and safeguard government revenue, with detailed reporting and monitoring mechanisms in place.