Central GST Officers Warn as Fraudsters Use UPI Ids and Document Identification Number

(BENGALURU ZONE) — The Office of the Principal Chief Commissioner of Central Tax, Bengaluru Zone, issued Trade Notice No. 02/2026 on March 10, 2026, warning businesses and taxpayers about individuals impersonating Central GST officers to demand payments or sensitive information.

The notice follows observed incidents in the Bengaluru Zone in which unscrupulous persons posed as CGST officers, carried out fraudulent inspections, or sought data from taxpayers.

Authorities framed the advisory as a caution to businesses and other taxpayers to treat unexpected demands for money or private information as potential fraud and to verify identity and authorization before engaging with anyone claiming to represent the department.

The warning spells out what genuine officers do not do, and it draws a clear line between official processes and the tactics used by impersonators.

In the notice, the office said CGST officers do not demand payments in cash, personal bank accounts, UPI IDs, wallets, or other unofficial modes.

It also said CGST officers do not request personal or sensitive information via phone calls, SMS, WhatsApp, or personal email IDs.

The communication warning extends beyond money demands, with the notice linking impersonation attempts to efforts to extract taxpayer data under the pretext of departmental action.

To help taxpayers distinguish official contact from fraud, the advisory identifies the channels used for genuine departmental communications.

The notice said official CGST communications occur only through the GST common portal at GST common portal.

It also said official communications come through departmental email IDs ending in “@gov.in,” a detail meant to help recipients check whether a message is sent from an official domain rather than a personal address.

A third official route involves duly issued notices or summons that carry a valid Document Identification Number, a reference point the notice highlighted as part of verifying authenticity.

The advisory places the Document Identification Number, or DIN, at the center of taxpayer checks, describing it as part of the paperwork trail for notices or summons that taxpayers may receive through official channels.

Alongside the guidance on communications, the notice also addresses inspections, searches, and seizures, tying its warning to procedures under Section 67 of the CGST Act, 2017.

For inspections, searches, or seizures under Section 67 of the CGST Act, 2017, officers must carry valid government photo ID and written authorization from the competent authority, the notice said.

The trade notice urges taxpayers to verify the officer’s photo ID and authorization before granting entry, setting out a clear expectation that entry should follow checks rather than mere verbal assertions.

It also advises taxpayers to check DIN authenticity online, linking that step to the broader objective of ensuring that any claimed official action matches a valid departmental record.

By combining communication guidance with Section 67 protocols, the notice addresses two points at which impersonators may try to pressure businesses: demands for money or information at a distance, and in-person approaches that mimic enforcement activity.

The advisory describes the in-person dimension in terms of fraudulent inspections, a tactic it said had been observed in the Bengaluru Zone when individuals posed as CGST officers.

Authorities positioned verification as a first response, telling taxpayers to ask for identification and written authorization and to treat those documents as prerequisites for any access sought in the name of the department.

For taxpayers who remain unsure after initial checks, the notice directs them to escalate quickly within the department rather than continuing an interaction that could expose them to loss or data compromise.

In cases of doubt about an officer’s identity or authorization, the notice said taxpayers should contact the jurisdictional Principal Commissioner/Commissioner of Central Tax or Additional/Joint Commissioner of Central Tax (Vigilance).

It also provided a direct contact point, asking taxpayers to contact PCCO, Bengaluru Central Tax at 080-22867093 immediately.

The inclusion of a vigilance contact route reflects the department’s intent to provide a rapid verification path for businesses facing calls, messages, or visits that claim to involve enforcement but do not align with the official modes identified in the notice.

The warning also assigns a role to intermediaries in the business community, telling trade associations to help distribute the message as widely as possible.

Trade associations must circulate this notice widely to prevent fraud, the advisory said, as authorities sought broader awareness beyond individual firms that might receive a suspicious call or an unexpected visit.

The notice’s emphasis on unofficial payment methods focuses attention on how fraudsters may attempt to steer targets toward quick, irreversible transfers, including demands that cite UPI IDs, wallets, or other channels outside formal payment mechanisms.

By stating that Central GST officers do not ask for payments through those routes, the Bengaluru Zone office aimed to remove ambiguity for taxpayers confronted with urgent or threatening demands that claim to be linked to GST compliance activity.

The advisory similarly draws a boundary around information requests, saying officers do not seek personal or sensitive information through phone calls, SMS, WhatsApp, or personal email IDs, even if the outreach purports to be an urgent verification step.

Instead, the notice anchors official communication to the GST common portal, “@gov.in” email, and duly issued notices or summons carrying a valid DIN, outlining a framework for taxpayers to check whether a contact fits standard channels.

Within that framework, the Document Identification Number functions as an identifier tied to formal paperwork, while government photo ID and written authorization serve as immediate checks when anyone claims authority during an inspection, search, or seizure under Section 67.

The guidance to verify photo ID and written authorization before granting entry reflects the notice’s core message that taxpayers should pause and confirm credentials rather than relying on assertions, uniforms, or paperwork that lacks the elements described.

The Bengaluru Zone office’s warning, delivered through Trade Notice No. 02/2026 dated March 10, 2026, comes as authorities respond to incidents they said they observed locally involving impersonation and fraudulent approaches.

By setting out what officers do not do, where official communications occur, and what documentation should accompany enforcement actions under Section 67 of the CGST Act, 2017, the notice lays out checkpoints that taxpayers can use when faced with suspicious demands.

For immediate verification in doubtful cases, the advisory directs taxpayers to contact the jurisdictional leadership or vigilance channel and to call 080-22867093, while urging trade associations to circulate the notice to reduce the scope for impersonators to find uninformed targets.