{"id":7708,"date":"2024-08-16T16:39:14","date_gmt":"2024-08-16T16:39:14","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=7708"},"modified":"2025-04-18T19:32:35","modified_gmt":"2025-04-18T19:32:35","slug":"identify-cancel-fake-bogus-gst-registration","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/identify-cancel-fake-bogus-gst-registration\/","title":{"rendered":"CBIC: identify &#038; cancel fake\/bogus GST registration"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7706\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/photo_2024-08-16_12-11-01.jpg\" alt=\"identify and cancel fake or bogus GST registrations\" width=\"926\" height=\"633\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/photo_2024-08-16_12-11-01.jpg 828w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/photo_2024-08-16_12-11-01-300x205.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/photo_2024-08-16_12-11-01-768x525.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/photo_2024-08-16_12-11-01-800x547.jpg 800w\" sizes=\"(max-width: 926px) 100vw, 926px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dbe3afedbb2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dbe3afedbb2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/identify-cancel-fake-bogus-gst-registration\/#Second_Special_All-India_Campaign_to_identify_cancel_fake_or_bogus_GST_registrations\" title=\"Second Special All-India Campaign to identify &amp; cancel fake or bogus GST registrations\">Second Special All-India Campaign to identify &amp; cancel fake or bogus GST registrations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/identify-cancel-fake-bogus-gst-registration\/#GST_fraud_by_focusing_on_identifying_masterminds_behind_fraudulent_schemes\" title=\"GST fraud by focusing on identifying masterminds behind fraudulent schemes\">GST fraud by focusing on identifying masterminds behind fraudulent schemes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/identify-cancel-fake-bogus-gst-registration\/#Mandatory_Biometric_GST_Verification_at_GST_Service_Centers\" title=\"Mandatory Biometric GST Verification at GST Service Centers\">Mandatory Biometric GST Verification at GST Service Centers<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/identify-cancel-fake-bogus-gst-registration\/#CBIC_Guidelines_for_GST_Registration_Instruction_No_032025-GST_dated_17042025\" title=\"CBIC Guidelines for GST Registration :\u00a0(Instruction No. 03\/2025-GST dated 17.04.2025)\">CBIC Guidelines for GST Registration :\u00a0(Instruction No. 03\/2025-GST dated 17.04.2025)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Second_Special_All-India_Campaign_to_identify_cancel_fake_or_bogus_GST_registrations\"><\/span><span style=\"color: #000080;\">Second Special All-India Campaign to identify &amp; cancel fake or bogus GST registrations<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The CBIC along with state tax authorities, has launched the Second Special All-India Campaign to identify and cancel fake or bogus Goods and Services Tax registrations. This initiative aims to ensure a fair and compliant trade environment, reducing tax evasion and promoting transparency in the economy. However goods or Services\u00a0 recipient cannot be held liable for circulating bogus invoices by the Supplier.<\/p>\n<p>This campaign is a crucial step toward safeguarding the integrity of the Goods and Services Tax system, preventing fraudulent activities, and enhancing revenue collection. By working together, businesses and tax authorities can help build a stronger and more robust economy.<\/p>\n<p>If you&#8217;re a business owner, it&#8217;s essential to ensure your Goods and Services Tax registration &amp; compliance are in order. Participating in this initiative not only helps in creating a level playing field but also supports the broader goal of economic growth and stability.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_fraud_by_focusing_on_identifying_masterminds_behind_fraudulent_schemes\"><\/span><span style=\"color: #000080;\">GST fraud by focusing on identifying masterminds behind fraudulent schemes<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"5e4a8df7-dc2d-4778-bdf1-982a4fff06a4\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<p>The CBIC is intensifying its efforts to combat GST fraud by focusing on identifying the masterminds behind fraudulent schemes. The Central Board of Indirect Taxes and Customs has made it clear that strict action will be taken against individuals or entities involved in such tax evasion activities. Key measures being implemented include:<\/p>\n<ul>\n<li>Suspension or Cancellation of GSTINs: If a GST Identification Number is found to be fraudulent or involved in illegal activities, it will be suspended or canceled. This action is part of the broader effort to ensure that only legitimate businesses operate within the GST framework.<\/li>\n<li>Legal Action: Those responsible for GST fraud, including the masterminds behind such schemes, may face severe legal consequences. This could include the seizure of assets, prosecution under relevant laws, and other penalties as prescribed by the GST Act.<\/li>\n<li>Advanced Data Analytics and Risk Assessment: The Central Board of Indirect Taxes and Customs is leveraging advanced data analytics and risk assessment tools to identify potentially fraudulent GST Identification Number. These technologies allow authorities to analyze patterns, detect anomalies, and flag high-risk registrations for further investigation.<\/li>\n<li>By focusing on the individuals and networks orchestrating these fraudulent activities, the CBIC aims to protect the integrity of the GST system and ensure a fair and transparent business environment. This proactive approach is expected to deter tax evasion and contribute to stronger compliance across the country.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-1 flex gap-3 empty:hidden -ml-2\">\n<div class=\"items-center justify-start rounded-xl p-1 flex\">\n<div class=\"flex items-center\">\n<p>The second Special All-India Drive may be launched by all Central and State Tax administrations from 16th August 2024 to 15th October 2024 to detect suspicious\/ fake GSTINs and to conduct requisite verification and further remedial action to weed out these fake billers from the GST eco-system and to safeguard Government revenue. Let&#8217;s join hands in making this campaign a success and contribute to a stronger, more transparent economy!<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7710\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/identify-cancel-fake-or-bogus-GST-registration.jpg\" alt=\"identify &amp; cancel fake or bogus GST registration\" width=\"1198\" height=\"1165\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/identify-cancel-fake-or-bogus-GST-registration.jpg 1198w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/identify-cancel-fake-or-bogus-GST-registration-300x292.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/identify-cancel-fake-or-bogus-GST-registration-1024x996.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/identify-cancel-fake-or-bogus-GST-registration-768x747.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/identify-cancel-fake-or-bogus-GST-registration-800x778.jpg 800w\" sizes=\"(max-width: 1198px) 100vw, 1198px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mandatory_Biometric_GST_Verification_at_GST_Service_Centers\"><\/span><span style=\"color: #000080;\">Mandatory Biometric GST Verification at GST Service Centers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><span style=\"color: #000080;\">Biometric GST Verification at GST Service Centers <\/span><span style=\"color: #000080;\">keeps bogus applicants away,\u00a0 <\/span>Goods and Services Tax Dept requirement for biometric-based Aadhaar authentication for taxpayers applying for new Goods and Services Tax registrations. This is particularly applicable to those who opt for Aadhaar authentication during their registration process and are flagged by the common portal based on data analysis and risk parameters.<\/li>\n<li>The Goods and Services Taxpayers must visit designated facilitation centers appointed by Commissioner to complete the biometric authentication process. At these centers, the applicant&#8217;s biometrics and photographs will be collected, and original documents will be verified. This measure, initially introduced as a pilot in select states, is now being implemented more widely to strengthen the registration process and ensure the authenticity of applicants.<\/li>\n<li>This approach aims to curb fraudulent registrations and enhance the security and reliability of the Goods and Services Tax system,<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"CBIC_Guidelines_for_GST_Registration_Instruction_No_032025-GST_dated_17042025\"><\/span><span style=\"color: #000080;\"><strong data-start=\"159\" data-end=\"199\">CBIC Guidelines for GST Registration :\u00a0<\/strong><strong data-start=\"202\" data-end=\"252\">(Instruction No. 03\/2025-GST dated 17.04.2025)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8957\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12.jpg\" alt=\"Instructions from CBIC for GST Registration\" width=\"1280\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-800x800.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p data-start=\"254\" data-end=\"312\">Principal Place of Business (Owned Premises) : Documents Required: Any ONE of:<\/p>\n<ul data-start=\"313\" data-end=\"601\">\n<li class=\"\" style=\"list-style-type: none;\" data-start=\"313\" data-end=\"497\">\n<ul data-start=\"353\" data-end=\"497\">\n<li class=\"\" data-start=\"353\" data-end=\"377\">\n<p class=\"\" data-start=\"355\" data-end=\"377\">Property Tax Receipt<\/p>\n<\/li>\n<li class=\"\" data-start=\"380\" data-end=\"404\">\n<p class=\"\" data-start=\"382\" data-end=\"404\">Municipal Khata Copy<\/p>\n<\/li>\n<li class=\"\" data-start=\"407\" data-end=\"427\">\n<p class=\"\" data-start=\"409\" data-end=\"427\">Electricity Bill<\/p>\n<\/li>\n<li class=\"\" data-start=\"430\" data-end=\"444\">\n<p class=\"\" data-start=\"432\" data-end=\"444\">Water Bill<\/p>\n<\/li>\n<li class=\"\" data-start=\"447\" data-end=\"497\">\n<p class=\"\" data-start=\"449\" data-end=\"497\">Any document prescribed under State\/local laws<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"\" data-start=\"498\" data-end=\"601\">\n<p class=\"\" data-start=\"500\" data-end=\"601\">Remarks: Only one uploaded document is needed. No physical or extra documents should be demanded.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"608\" data-end=\"667\">Principal Place of Business (Rented Premises) : Documents Required: Valid Rent\/Lease Agreement and Any ONE ownership proof (as above)<\/p>\n<ul data-start=\"668\" data-end=\"1044\">\n<li class=\"\" data-start=\"768\" data-end=\"1044\">\n<p class=\"\" data-start=\"770\" data-end=\"784\">Remarks: If agreement is unregistered, then any one ownership document + lessor\u2019s ID proof suffices. and\u00a0 If registered, ownership proof is enough. morover If electricity\/water is in applicant&#8217;s name, Rent Agreement is sufficient; no lessor document needed.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1051\" data-end=\"1098\">Premises Owned by Spouse\/Relative : Documents Required:<\/p>\n<ul data-start=\"1099\" data-end=\"1278\">\n<li class=\"\" style=\"list-style-type: none;\" data-start=\"1099\" data-end=\"1226\">\n<ul data-start=\"1127\" data-end=\"1226\">\n<li class=\"\" data-start=\"1127\" data-end=\"1170\">\n<p class=\"\" data-start=\"1129\" data-end=\"1170\">Consent Letter (plain paper) from owner<\/p>\n<\/li>\n<li class=\"\" data-start=\"1173\" data-end=\"1193\">\n<p class=\"\" data-start=\"1175\" data-end=\"1193\">Owner\u2019s ID Proof<\/p>\n<\/li>\n<li class=\"\" data-start=\"1196\" data-end=\"1226\">\n<p class=\"\" data-start=\"1198\" data-end=\"1226\">Any ONE ownership document<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"\" data-start=\"1227\" data-end=\"1278\">\n<p class=\"\" data-start=\"1229\" data-end=\"1278\">Remarks: No other documents should be sought.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1285\" data-end=\"1314\">Shared Premises : Documents Required:<\/p>\n<ul data-start=\"1315\" data-end=\"1633\">\n<li class=\"\" style=\"list-style-type: none;\" data-start=\"1315\" data-end=\"1462\">\n<ul data-start=\"1343\" data-end=\"1462\">\n<li class=\"\" data-start=\"1343\" data-end=\"1388\">\n<p class=\"\" data-start=\"1345\" data-end=\"1388\">Valid Rent\/Lease Agreement (if available)<\/p>\n<\/li>\n<li class=\"\" data-start=\"1391\" data-end=\"1409\">\n<p class=\"\" data-start=\"1393\" data-end=\"1409\">Consent Letter<\/p>\n<\/li>\n<li class=\"\" data-start=\"1412\" data-end=\"1432\">\n<p class=\"\" data-start=\"1414\" data-end=\"1432\">Owner\u2019s ID Proof<\/p>\n<\/li>\n<li class=\"\" data-start=\"1435\" data-end=\"1462\">\n<p class=\"\" data-start=\"1437\" data-end=\"1462\">Any ONE ownership proof<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"\" data-start=\"1463\" data-end=\"1633\">\n<p class=\"\" data-start=\"1465\" data-end=\"1479\">Remarks: If an agreement is available: same as rented case. and If not: consent letter + owner\u2019s ID + ownership proof is enough. No additional document needed.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1640\" data-end=\"1713\">Rent Premises (Where Rent\/Lease Agreement is NOT Available): Documents Required: Affidavit (non-judicial stamp paper, in front of First-Class Judicial Magistrate\/Notary), Utility Bill in applicant\u2019s name<\/p>\n<p data-start=\"1880\" data-end=\"1903\">SEZ Units : Documents Required: Certificate\/Letter issued by Govt. of India<\/p>\n<ul>\n<li data-start=\"1982\" data-end=\"2023\">Remarks: No further documents needed.<\/li>\n<\/ul>\n<p data-start=\"2030\" data-end=\"2061\">Partnership Firms : Document: Partnership Deed<\/p>\n<ul>\n<li data-start=\"2030\" data-end=\"2061\">Remarks: No need for Udyam\/MSME\/Trade License etc.<\/li>\n<\/ul>\n<p data-start=\"2164\" data-end=\"2252\">Society, Trust, Club, Govt Dept, AOP, BOI, Local Authority, Statutory Body : Documents Required: Registration Certificate \/ Proof of Constitution<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Second Special All-India Campaign to identify &amp; cancel fake or bogus GST registrations The CBIC along with state tax authorities, has launched the Second Special All-India Campaign to identify and cancel fake or bogus Goods and Services Tax registrations. This initiative aims to ensure a fair and compliant trade environment, reducing tax evasion and promoting &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[919],"tags":[910],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/7708"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=7708"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/7708\/revisions"}],"predecessor-version":[{"id":7712,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/7708\/revisions\/7712"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=7708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=7708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=7708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}