GST vide Circular No. 131/2020 dated 23rd January 2020 directs a Standard Operating Procedure (SOP) to be followed by exporters to mitigate the risk of monetization of credit fraudulently obtained or ineligible credit through a refund of Integrated Goods & Service Tax (IGST) on exports by creating fake invoices.
http://cbic.gov.in/resources//htdocs-cbec/gst/circular-cgst-131-new.pdf