ISSN 2581-8503 Double-Blind Peer Review Open Access Monthly Journal Publication Cycle November 2026
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White Black Legal International Law Journal White Black Legal
International Law Journal ISSN 2581-8503
Peer-Reviewed · Open Access · Monthly Nov 2026
Open Access Research Article White Black Legal – International Law Journal · ISSN 2581-8503

From Documentary Compliance to Transaction Verification: A Critical Analysis of Fraudulent Input Tax Credit under the GST Regime

Author(s): ADITYA NIGAM ANSH SHUKLA
Volume 4 Issue 2 Published October 2026 Pages 448-477
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ADITYA NIGAM, ANSH SHUKLA, From Documentary Compliance to Transaction Verification: A Critical Analysis of Fraudulent Input Tax Credit under the GST Regime., White Black Legal – International Law Journal, ISSN: 2581-8503, Vol. 4, Issue 2, October 2026, pp. 448-477. Available at: https://www.whiteblacklegal.co.in/public/details/from-documentary-compliance-to-transaction-verification-a-critical-analysis-of-fraudulent-input-tax-credit-under-the-gst-regime

Author & Publication Record

Authors: ADITYA NIGAM & ANSH SHUKLA
Registration ID: 107157 | Published Paper ID: WBL7157 & WBL7158
Year: Oct- 2026 | Volume: 4 | Issue: 2 
Approved ISSN: 2581-8503 | Country: Delhi, India  
Page No.: 448-477
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