Instruction No. 03/2023-GST New Delhi, dated 14th June, 2023
F. No. CBIC- 20006/15/2023-GST
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To,
All the Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central
Tax
All the Principal Directors General/ Directors General of Central Tax
Madam/Sir,
Subject: Guidelines for processing of applications for registration – regarding.
Instances have come to notice regarding unscrupulous elements obtaining fake/ bogus registration under GST and
defrauding the Government exchequer. Such fake/ non-genuine registrations are being used to fraudulently pass on
input tax credit to unscrupulous recipients by issuing invoices without any underlying supply of goods or
services or both. This menace of fake registrations and issuance of bogus invoices for passing of fake ITC has
become a serious problem, wherein fraudulent people engage in dubious and complex transactions, causing revenue
loss to the government........