The first arrest under the Goods and Services Tax ( GST ) has law recorded in Kerala as the Intelligence Wing of Central Excise on Monday arrested a plywood trader for evading GST using fake invoices. According to Excise officers, Nishad used to supply plywood to other states using fake invoices. Even though accused had done business worth more than Rs 100 crore, officers suspect he has evaded tax worth Rs 5 crore. “Our preliminary inquiry found the accused was doing business using fake bills. Reports said that the trader had taken several several bogus GST registrations in Kerala and other states. The invoices were generated using fake GST registrations and supplies were sent evading the taxes,” an officer said. “From the documents recovered, we could trace out tax evasion to the tune of Rs 5 crore. But we have to recover more documents. We also have to extend the investigation to other states where the supplies were sent,” he added.