Highlights The officers of CGST Commissionerate, Delhi East have held a man for the Input Tax Credit fraud of Rs 38.91 crore. The investigation revealed that the multilayered network was being operated by him. He has also confessed to having created a fake firm in his own name. New Delhi: The officers of the Central Goods and Service Tax (CGST) Commissionerate, Delhi East have arrested a man for the Input Tax Credit (ITC) fraud of Rs 38.91 crore. In the ongoing drive to counter the menace of fake billing operators, information from analytics tool NETRA (Network Exploration Tool for Revenue Augmentation), was developed by the officers of CGST Commissionerate, Delhi East to unearth a network of fictitious firms used to generate and pass on fake ITC of GST.