Strict SOP for GST registration cancellation of fraudulent taxpayers. Curbing fake invoices, wrongful ITC claims. Evidence-based scrutiny, reasoned orders.
Circulars
GST – States
The circular provides a Standard Operating Procedure (SOP) for cancellation of GST registration of non-genuine taxpayers and creation of a repository of such entities. It outlines the background, legal provisions, procedure for cancellation initiated by the officer or on application, collection of evidence duri
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