goods and service tax

Maharashtra GST Department's List of Non-Genuine Taxpayers with Canceled Registrations

Compilation of Non-Existent or Non-Genuine Taxpayers with Cancelled GST Registration Certificates

As of February 28, 2025, the Maharashtra State Goods and Services Tax (GST) Department has released a compilation of non-existent or non-genuine taxpayers whose GST Registration Certificates (RC) have been canceled ab initio. This initiative aims to bolster the integrity of the tax system by identifying and eliminating fraudulent entities.

Background

The Maharashtra State GST Department has previously issued guidance outlining actions against non-compliant taxpayers. A key focus is on the Best Judgment Non-Filer Assessment Orders (UAOs) issued under Section 62 of the GST Act. These orders are instrumental in addressing return defaulters who neglect to file returns even after receiving notices, such as the GSTR-3A notice under Section 46.

Detailed Information on Compiled Taxpayers

The list includes essential details for each taxpayer, as follows:

  • SR. NO: Serial number of the taxpayer in the list.
  • GSTN: Goods and Services Tax Identification Number.
  • UNQ NGTP CODE: Unique Non-Genuine Taxpayer Code assigned for identification.
  • TRADE_NAME: Trade name of the taxpayer.
  • RC_DATE: Date of issuance of the Registration Certificate.
  • RCC_DATE: Date of cancellation of the Registration Certificate.
  • ASSIGNED_TO: Officer or authority assigned for further action.
  • KPI_NGTP_STATUS: Status of the Key Performance Indicator related to the non-genuine taxpayer.
  • EVIDENCE: Supporting documentation substantiating the cancellation.
  • AUTHORITY: Authority responsible for the action.
  • DIVISION: GST division overseeing the taxpayer.
  • PAN: Permanent Account Number of the entity or individual.
  • MOBILE: Mobile contact number.
  • EMAIL: Registered email address for communication.

Importance of Best Judgment Non-Filer Assessment Orders

The implementation of UAOs under Section 62 is crucial in managing return non-filers following the issuance of notices under Section 46 (GSTR-3A notice). The Maharashtra State GST Department has provided guidelines to prioritize the issuance of UAOs and related actions.

For a comprehensive understanding, an updated list of non-existent, non-genuine taxpayers as of November 30, 2023, is provided alongside this overview.

Conclusion

This compilation serves as a vital tool for enhancing compliance within the GST framework, ensuring that non-genuine entities are effectively identified and addressed. The continued enforcement of Best Judgment Non-Filer Assessment Orders exemplifies the Maharashtra State GST Department's commitment to maintaining the integrity of the tax system.