GST enrollment will be done for the individual only on the grounds of the verification. So to reduce the bogus GST invoices the government has notified the recommendations of the law committee of the GST department.
There are four objectives that the law committee has been notified such as stiffening of the confirmation process for enrollment, the suspension on the grounds of data analytics and mismatches, minimum cash payment to prevent duplicate transactions and comfort of doing business, and specific targeting for the case of small business runs in a protected manner.
The efforts are permitted by the GST implementation committee(GIC) and considered in 10 states members and the centers GSTCs law committee during various rounds of discussion which will assist in solving the fraud cases to claim and pass on the input tax credit (ITC), by the bogus one’s.
According to the information there should be a verification prior to the registration which is allowed to the petitioner. Moreover, for instance, if the petitioner chose Aadhar authentication then he goes from the biometric process on the grounds of Aadhaar authentication at one of the facilitation centers.
Investigation of New Enrollees
This change will be effected in the near period post setting the facilitation centers on the ground of Passport Seva Kendra. Thus the movement of GST will be in the right direction of Passport Seva Kendras or Aadhaar Seva Kendras. Hence effective verification can be done for the new businesses’ GST registration 
Revocation and Suspension
In the new scheme the revocation and suspension are on the grounds of information analytics and mismatches. Registration now is also eligible for cancellation in which the input tax credit can be claimed against the violation of plan of the CGST Act or the information of the supplies in FORM GSTR-1 for 1 or more tax duration are in surplus to the outward supplies published in FORM GSTR-3B.
Cash Amout
Some other alteration in the guidelines to examine the fake transactions is the present ability threshold to claim 10% input tax credit (ITC) by an enrolled person in respect of invoices where the details have not been furnished by his suppliers would be reduced to 5% effected from 1 January 2021, as following to the execution of QRMP policy 
The Business Gets Easier in Targeting
It is very much evident to the provision would be limiting the ITC utilization to make business easy. This is applicable on 1 lakh tax payment of IT of last 2 FY or 1 lakh unutilized of preceding FY or output tax has been discharged.
