Online GST Evasion Complaint: Step-By-Step Guide

GST evasion is a serious offense that affects government revenue and disrupts fair trade. If you suspect a business of evading GST, you can report it to the authorities. In this guide, we will walk you through the process of filing a GST evasion complaint, ensuring compliance with tax laws while maintaining confidentiality.

What is GST Evasion?

GST evasion occurs when businesses deliberately avoid paying Goods and Services Tax (GST) through:

• Non-issuance of tax invoices
• Suppression of sales or turnover
• Fake invoicing
• Wrongful input tax credit claims
• Underreporting or misrepresenting transactions

Who Can File a GST Evasion Complaint?

Anyone, including consumers, businesses, whistleblowers, and tax professionals, can file a GST evasion complaint. The government ensures the confidentiality of the complainant’s identity to protect whistleblowers.

Steps to File a GST Evasion Complaint

Step 1: Gather Necessary Information

Before filing a complaint, collect the following details:

• Name of the business/person
• GSTIN (if available)
• Business address
• Nature of suspected evasion
• Supporting evidence (invoices, transaction details, screenshots, etc.)

Step 2: File a Complaint Online

The complaint can be filed through the GST Portal or via the Directorate General of GST Intelligence (DGGI). Follow these steps:

1. Visit the official GST portal (www.gst.gov.in).
2. Navigate to the ‘Grievance’ or ‘Lodge Complaint’ section.
3. Fill out the required details and attach supporting evidence.
4. Submit the complaint and note the acknowledgment reference number.

Step 3: File a Complaint Offline (If Required)

You can also submit a written complaint to the nearest GST office, addressed to the Deputy Commissioner or Assistant Commissioner. Ensure you include all relevant details and evidence.

Step 4: Follow Up on Your Complaint

After filing the complaint, authorities will investigate the matter. You can track the complaint status through the GST portal or contact the relevant GST office.

GST Evasion Complaint Letter Format

Here is the format of GST Evasion complaint:

To,
The Deputy Commissioner/Assistant Commissioner
[Jurisdictional GST Office]
[Office Address]

Subject: Complaint Regarding GST Evasion by [Business Name]

Respected Sir/Madam,

I, [Your Name], residing at [Your Address], wish to formally lodge a complaint regarding suspected GST evasion by [Business Name] having GSTIN [GST Number, if available], located at [Business Address].

Details of the Complaint:

1. Name of the Business/Person: [Business Name/Individual’s Name]
2. GSTIN (if available): [GST Number]
3. Business Address: [Full Address]
4. Nature of Business: [Type of Business – Manufacturing, Trading, Service, etc.]
5. Details of Evasion:
   • Non-issuance of tax invoices
   • Suppression of turnover
   • Wrongful input tax credit claims
   • Fake invoicing without the movement of goods
   • Any other fraudulent activities related to GST

Supporting Evidence:

[Attach any supporting documents such as invoices, transaction details, screenshots, or any other proof to substantiate the complaint.]

Declaration:

I hereby declare that the information provided above is true to the best of my knowledge and belief. I request the authorities to take necessary action against the said entity as per the provisions of the GST Act.

I am willing to cooperate with the investigation if required. Kindly keep my identity confidential.

Thank you.

Yours sincerely,
[Your Name]
[Your Contact Details]
[Your Email ID]
[Date]

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