Instruction 01/2023 - Central Tax

Date: May 4, 2023

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Subject

Guidelines for Special All-India Drive against fake registrations

Content

During the National Co-ordination Meeting of the State and Central GST officers held at New Delhi on 24th April 2023, the issue of unscrupulous elements misusing the identity of other persons to obtain fake/ bogus registration under GST, with an intention to defraud the Government exchequer, was deliberated. Such fake/ non-genuine registrations are being used to fraudulently pass on input tax cred…

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