Representation on recent guidelines issued for Special All-India Drive against fake GST registrations

Background : The Central Board of Indirect Taxes and Customs ( CBIC ) recently issued guidelines on  Special All-India Drive against fake registrations vide Instruction No. 01/2023-GST, dated May 04, 2023 (Instructions). As per these Instructions, a special all-India drive will be launched by all Central and State Tax administrations  between May 16 to July 15, 2023  to detect suspi…