Kind attention is invited towards Board’s Instruction No. 13/2018 — Customs dated 29″ August, 2018 regarding Information Sharing Protocol with CEIB.

A detailed analysis to pursue trends in cases of GST evasion & fraudulent ITC availment booked viz-a-viz number of SCNS issued against for the FY 2017-18 [w.e.f. July 2017], 2018-19 & 2019-20, have been made and it is observed that in GST evasion cases booked and in the Fraudulent ITC cases booked, during the above-mentioned period, SCNs have been issued only in few cases.

Rule 86,4 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as”the Rules”) provides that in certain circumstances, Commissioner or an officer authorised by him, on the basis of reasonable belief that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible, may not allow debit of an amount equivalent to such credit in electronic credit ledger.