The Central Board of Indirect Taxes and Customs (CBIC) has instructed field officers to verify authenticity of business of entities that have been granted registration under the goods and services tax (GST) framework without Aadhaar between August 21 and November 16. Sources said this standard operating procedure is part of the government’s efforts to check fake invoices.
Those that have been given registration without Aadhaar authentication will be taken as deemed registration. The list of such deemed registrations will be circulated zone-wise to the field officers for confirmation. The confirmation needs to be completed within three weeks.
The tax officer concerned, in addition to physical verification, may further carry out a preliminary financial verification of the registrants by seeking certain documents, informed sources.
Meanwhile, according to the Directorate General of GST Intelligence (DGGI) sources, the DGGI and central GST commissionerates have so far arrested 92 persons for availing of or passing ineligible input tax credit fraudulently through fake invoices, and have booked 994 cases against more than 3,161 fake GSTIN entities.