By Shailesh Yadav
New Delhi [India], December 11 (ANI): To handle the menace of fake firms, fly-by-night operators, and circular trading entities, the Goods and Service Tax (GST) field formations have cancelled 1,63,042 registrations in the month of October and November this year due to non-filing of GSTR-3B returns for more than six months, said sources in the Department of Revenue (DoR).
Meanwhile, within one month of its nationwide drive launched in the second week of November against GST fake invoice frauds, the Directorate General of GST Intelligence (DGGI) and Central Goods and Services Tax (CGST) Commissionerates have so far arrested 132 persons including four Chartered Accountants and a woman for availing or passing on ineligible Input Tax Credit (ITC) fraudulently and have booked 1,430 cases against more than 4,586 fake Goods and Services Tax Identification Number (GSTIN) entities identified across the country.
Sources said that the fourth Chartered Accountant Akshay Jain, CA was arrested from Visakhapatnam for involvement in issuing of fake ITC to the tune of Rs 20.97 crore on the invoices of cement by creating 14 fake firms without supply of goods. The investigation in the case is going on.
DoR sources said that all these GSTIN entities who had not filed their GSTR-3B returns for more than six months were first issued the cancellation notices and then their registrations were cancelled as per SOP. Also, out of 720 deemed registrations granted between 21.8.2020 and 16.11.2020 where Aadhaar authentication was not done, 55 deemed registrations have been identified for discrepancy and the process of cancellation was initiated in these cases as per the SOP issued in CBEC-20/13/06/2020-GST dated 27.11.2020.
Sources further said, 28,635 taxpayers who have not filed their GSTR-3B returns for more than six months as on 01.12.20 have been identified and all the GST Commissionerates have been directed to initiate suo-moto cancellation process in these cases. In Ahmedabad zone, a total of 11048 GST registrations were cancelled and in Chennai GST and C. Ex. Zone, 19586 suo-moto cancellations have been done so far in respect of GST taxpayers who have failed to file returns for more than six months. (ANI)