Fake Invoice Allegations: Testing GST Data Against the Actual Movement of Goods, Vendor Capacity and Circular-Credit Risk

This guide explains how fake-invoice allegations should be tested through invoice data, e-way bills, transport LR/GR, vehicle capacity, toll and weighbridge records, delivery challans, gate entries, stock registers, production records, vendor capacity and bank trails. It distinguishes documentary inconsistency, non-receipt of goods, circular credit and genuine commercial supply while explaining the additional foundational requirements for PMLA action.

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