GST

Fake invoices issued using my GSTIN

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Find

Report the misuse quickly to the jurisdictional officer and, where needed, the police. Show your own genuine records and that the invoices were not issued by you.

Provisions

Rule 86A(1), CGST Rules 2017; Sec 132, CGST Act 2017

Analysis

Sec 132 makes issuing invoices without supply an offence, so you must distance yourself from the fake invoices at once. Compare GSTR-1 data on the portal with your own sales register to find invoices you did not issue. Change portal passwords and check who has access. Example: 15 invoices appear in your GSTR-1 that are not in your books; report them in writing with your sales register.

Close

  1. Compare portal GSTR-1 data with your sales register.
  2. Change portal passwords and revoke old access.
  3. Write to the jurisdictional officer listing the fake invoices.
  4. File a police complaint if your identity or login was misused.
  5. Ask for release of your credit with your evidence.

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