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Advisory on Fake Invoice under GST

What is a “Fake Invoice”?

⇒ Fake Invoice refers to a ‘Non-Compliant GST Invoice’.

‘Non-Compliant GST Invoice’ means any invoice which does not comply with the provisions of the CGST Act and Rules, 2017. Usually, ‘Fake Invoice’ refers to a non-compliant GST invoice of the following types:

(a) Invoice without any ‘Supply’

(b) Invoice with a ‘Non-Compliant’ supply.

Source Taxguru

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