Tamil Nadu GST Dept. Issues Instruction To Identify Fake Billing Traders Applying For New GST Registration

The Tamil Nadu government has issued guidelines for identifying fake billing traders who apply for new GST registration. When a registered person issues a Tax Invoice without actual supply of goods or services or payment of GST then such invoice is presumed to be 'Fake Invoice'. The person issuing the bill is a fake bill trader. The registration procedure under the Goods and Services Tax Act has b…