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TMI BlogGuidelines for Second special All-India Drive against fake registrationsX X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 vide which guidelines were issued for conducting a special All-India drive during the period from 16th May 2023 to 15th July 2023 (which was further extended till 14th August 2023), for verification and detection of suspicious/ fake registrations and for taking timely remedial action to prevent any further revenue loss to the Government. A National Coordination Committee headed by Member (GST), CBIC and including the senior officers from different States and Centre was also formed to take decisions and monitor the progress of this special drive. 1.2 A meeting of the said National Co-ordination Committee was held on 11th July 2024, wherein it was discussed that the special All-India drive conducted during the year 2023, was found quite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torate General of Analytics and Risk Management (DGARM), CBIC, will identify suspicious/ high-risk GSTINs, based on detailed data analytics and risk parameters, for the purpose of verification by the State and Central Tax authorities during the said drive and share the details of such suspicious GSTINs, jurisdiction wise, with the concerned tax administration. In case of such suspicious GSTINs falling under the jurisdiction of Central Tax, the details will be shared with the Central Tax authorities by GSTN through DGARM. Besides, the State and Central Tax Authorities, may, at their own option, supplement this list by data analysis/ intelligence gathering at their end, using various available analytical tools like BIFA/ GAIN, ADVAIT, NIC Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tails of the case including the details of the recipient GSTIN, along with the relevant documents/ evidence, may be sent to the concerned tax authority, as early as possible, in the format mentioned in Annexure-B. For sharing such details/ information and coordination with other tax authorities, GSTN Back Office has an online functionality, namely, Initiate Enquiry in the Enforcement module, which is available to all tax officers who have been assigned the role of Enforcement Officer on the Back Office (BO Portal). v. For the purpose of communicating this information to the recipient tax jurisdiction, a nodal officer shall be appointed immediately by each of the Zonal CGST Zone and State. The name, designation, phone number/ mobile number a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion/ verification, if any linked suspicious GSTIN is detected, similar action may be taken/ initiated in respect of the same. d) Feedback and Reporting Mechanism: i. An action-taken report in the format enclosed as Annexure-A (for GSTINs identified by GSTN and those identified locally) and Annexure-A1 (for those GSTINs received from other tax administrations through Initiate Enquiry module) will be uploaded by each of the State as well as CGST Zones, through the nodal officer referred to in para 2(c)(v), on the portal provided for the same, on a weekly basis on the first working day after completion of the week, for enabling the GST Council Secretariat to monitor the same. ii. If any novel modus operandi is detected during the verification/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TINs shared by GSTN/ DGARM No. of GSTINs identified locally Total no. of GSTINs to be verified No. of GSTINs for whom verification conducted No. of non-existent GSTINs found Action taken No of GSTINs suspended No of GSTIN cancelled ITC blocked under Rule 86 A No of GSTINs where Provisional attachment made under section 83 of CGST Act Total no. of GSTINs Total amount of ITC blocked 1 2 3 4(2+3) 5 6 7a 7b 7c 7d 7e Total Amount of evasion of tax/ITC detected Total Amount recovered from GSTINs in the jurisdiction of tax authority No. of recipients (GSTINs) of such nonexistent GSTINs to whom credit has been passed on Number of recipients GSTINs located outside jurisdiction , details of which have been shared with the concerned jurisdiction al ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the recipient: C. Details of the supplier, recipients and the tax amount involved: GSTIN of the non-existent supplier, along with Name Address GSTIN of the recipient Name Address of the recipient(s) Tax amount/ ITC involved (in Rs Lakhs) Financial Year CGST SGST IGST Cess Total 1 2 3 4 5 6 7 8 9 (5+6+7+8) D. Other relevant details, if any: E. Details of enclosures (Panchnama/ Inspection report/ PV report/ Other relevant documents or evidences): Place: Date: (Signature) Name: Designation: Email address: Enclosures: As above Note: The amount mentioned in columns 5 to 9 of the table may be provided Financial Year wise. Annexure C GSTIN-wise feedback regarding the outcome of the action against the suspicious GSTINs Name of the State/ CGST Zon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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