The Nagpur zonal unit of the Directorate General of GST Intelligence (DGGI) has arrested four persons for allegedly creating fake business entities and availing fraudulent input tax credit of Rs 10.79 crore, an official said on Thursday.

As a part of the ongoing drive against fake invoices and non-existent entities, officials of the Nagpur zonal unit conducted multiple searches in and around Nagpur, a release issued by the DGGI stated.