Guidelines to Combat Fake GST Registrations: Instruction No. 3/2023-GST Issued

INSTRUCTION NO. 3/2023-GST [F. NO. CBIC- 20006/15/2023-GST]GUIDELINES FOR PROCESSING OF APPLICATIONS FOR REGISTRATIONINSTRUCTION NO. 3/2023-GST [F. NO. CBIC- 20006/15/2023-GST], DATED 14-6-2023Instances have come to notice regarding unscrupulous elements obtaining fake/ bogus registration under GST and defrauding the Government exchequer. Such fake/ non-genuine registrations are being used to fraudulently pass on input tax credit to unscrupulous recipients by issuing invoices without any underlying supply of goods or services or both. This menace of fake registrations and issuance of bogus invoices for passing...

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