Compilation of non-existent/non-genuine tax payers where GST Registration Certificate (RC) cancelled Ab-initio as on 28.02.2025 by Maharashtra State GST Dept
As of February 28, 2025, the Maharashtra State Goods and Services Tax (GST) Department has compiled a list of non-existent or non-genuine taxpayers whose GST Registration Certificates (RC) have been canceled ab initio. This initiative is part of the department’s ongoing efforts to identify and eliminate fraudulent entities that undermine the integrity of the tax system.
The department has previously issued guidelines for prioritizing actions against such non-compliant taxpayers, emphasizing the importance of Best Judgment Non-Filer Assessment Orders under Section 62 of the GST Act.
The compilation of non-existent or non-genuine taxpayers, whose GST Registration Certificates (RC) were canceled ab initio as of February 28, 2025, by the Maharashtra State GST Department, includes the following detailed information:
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SR. NO: Serial number of the taxpayer in the list.
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GSTN: Goods and Services Tax Identification Number.
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UNQ NGTP CODE: Unique Non-Genuine Taxpayer Code assigned for identification.
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TRADE_NAME: Trade name of the taxpayer.
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RC_DATE: Date of issuance of the Registration Certificate.
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RCC_DATE: Date of cancellation of the Registration Certificate.
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ASSIGNED_TO: The officer or authority assigned for further action.
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KPI_NGTP_STATUS: Status of the Key Performance Indicator (KPI) related to the non-genuine taxpayer.
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EVIDENCE: Supporting documentation or evidence substantiating the cancellation.
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AUTHORITY: Authority responsible for the action.
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DIVISION: GST division overseeing the taxpayer.
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PAN: Permanent Account Number of the entity or individual.
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MOBILE: Mobile contact number.
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EMAIL: Registered email address for communication.
The Best Judgment Non-Filer Assessment Orders (UAO) under section 62 play a crucial role in addressing the issue of return defaulters who fail to file returns even after receiving notices, such as the GSTR-3A notice under section 46. The Maharashtra State GST Department has issued guidelines for prioritizing the issuance of UAOs and subsequent actions. The content provides insights into the significance of UAOs and includes an updated list of non-existent, non-genuine taxpayers as of November 30, 2023.
Best judgment non-filer assessment orders u/s 62 in case of return non —filers (hereinafter referred to as ‘UAO’), is very widely used in follow up of return defaulters who do not file return even after service of notice under section 46 (GSTR-3A notice). The guidelines for prioritization in passing of UAOs and subsequent action thereupon have been already issued by Maharashtra State GST Dept. in this connection updated List of non-existent, non-genuine tax payers as on 28.02.2025 is enclosed herewith.
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