GST偽請求書抑制のためのGST登録停止措置｜誤解と事実

Vide Notification No. 94/2020-Central Tax dated 22nd December, 2020, Central Board of Indirect Taxes (“CBIC”) has inserted a new Rules 21A-”Suspenion of Registration” wherein various grounds are provided on the basis of which department officials may suspend GST registration of a registered person. However, such an amendment has created panic among genuine taxpayers and various correct or incorrect information is circulating on social media related to such rule.

Therefore, the department has clarified such myths and try to settle down tension among genuine players.

1. Analysis of returns submitted before suspension of GST registration

As per newly inserted Rule 21(2A), a comparison will be made of details submitted in GSTR-3B of the registered person with:

1. the details of outward supplies furnished in FORM GSTR-1; or
2. the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1,

Department may make any other comparison or analysis as it deems fit.

2. Suspension of GST registration

If any major difference or anomalies are found and it indicates contravention of provisions of GST law leading to cancellation of GST registration, then the department shall suspend GST registration of such person in place of cancellation of GST registration. Suspension shall be intimated to such person through Form GST REG-31.

In form GST REG-31, the department shall highlight such differences and anomalies and a show cause opportunity shall be given to appear within a period of 30 days.

3. Myths Vs Facts 

Post  issuance of Notification No. 94/2020-Central Tax dated 22nd December, 2020, there were various myths circulating on social media about cancellation of GST registration. Therefore, to avoid misconception among registered persons, the department has issued a clarification dated 23rd December, 2020 clarifying on such Myths.

It has been mentioned by the CBIC that In order to curb the GST fake invoice frauds,  such notification was issued on recommendation of the GST Council’s Law Committee. Notification was issued to deal with the menace of fraudsters who avail and pass on ineligible ITC by fake or fly-by night firms. CBIC has booked about 12000 cases of ITC fraud and arrested 365 persons in such cases so far. During the last six weeks alone, more than 165 fraudsters have been arrested.

CBIC has clarified following facts related to cancellation of GST registration:

3.1 No Opportunity of being heard for cancellation of GST registration

Myth: There is a myth that no opportunity of being head shall be given if the proper officer believes that registration is liable to be cancelled.

Fact: As per Section 29(2)(c), GST registration is liable to be cancelled for those registered persons who have not filed GST returns for 6 or more months. Therefore, these cancellation provisions can’t be said to be irrational. To protect the interest of revenue, this provision has been put in the law so that fraudsters do not run away with GST collected from their customers.

CBIC has further clarified that no cancellation of registration would be done without giving proper opportunity of hearing to the taxpayer. However, immediate action for suspension is necessary in cases where unscrupulous operators seek to pass on huge fake credit by gaming the system. However, this action will not affect the genuine taxpayers in any way. Moreover, suspension is not the conclusive cancellation of GST registration and the same may be revoked by the officer based on the taxpayer’s representation.

3.2 In case of clerical mistake, GST registration will be cancelled

Myth: There is a myth that if any clerical mistake is made in GST returns and due that huge differences appears in GST return of taxpayer and GSTR-1 returns of supplier, then GST registration shall be cancelled and no option will be given to correct such mistake.

Facts: Department has clarified that this is not at all correct. Department will take action on suspension and cancellation of GST registration only in fraudulent cases, where there are significant discrepancies based on data analytics and sound risk parameters, and not mere clerical errors.

このような不正事例や重大な不一致の例として、GSTR-1の申告を通じて数億ルピーもの仕入税額控除を譲渡したにもかかわらず、GSTR-3Bの申告を行っておらず、所得税申告もしていない、あるいは所得税申告において納税額を過少に申告しているといったケースが挙げられます。

当局は、誠実な納税者の利益を守るため、GSTエコシステムが偽の請求書による不正を抑制するために慎重に取り組んでいると明言しています。GSTシステムでは、BIFA、データ分析、AI、機械学習といった高度なツールを駆使し、こうした不正行為者のみを特定・分離しています。

3.3 変更がビジネスのしやすさに与える影響

誤解：これらすべての変更が、ビジネスのしやすさに影響を与える。

事実： 当局は、これは事実ではないと明言しています。

不正行為者は、誠実な納税者の利益を損なう形でシステムを悪用しています。そのため、データに基づいた不正行為者への対策が今まさに求められています。

当局は、無作為にGST登録を取り消したり、ランダムに選んだ人物を停止処分にしたりしているわけではありません。所得税、銀行、税関から詳細なデータを収集し、それらを照合・分析することで不正行為者を特定しています。分析後、当局は適正な法的手続きを経て、停止や取り消しの措置を講じています。

不正行為者への的確な対策は、高度なデータ分析ツールを用いた包括的な分析を経て、特定のケースに対してのみ行われています。さらに、複数のリスク指標をチェックした上で、ごく一部の高リスク事業体のみが選定されます。

したがって、不正行為者に対するいかなる措置も、ビジネスのしやすさに影響を与えることはありません。GSTにおけるビジネスのしやすさは、自由な登録制度、還付制度、そして手作業によるチェックを最小限に抑えた自己申告システムによって実現されています。