Answer

1. F

   Facts

   If a supplier's registration is cancelled from an earlier date, invoices after that date may drop from your GSTR-2B and the credit is open to question under Sec 16(2)(c). DRC-01C or a later notice can follow.

2. P

   Provisions and law

   • Sec 16(2)(c), CGST Act 2017ITC only if the tax charged has actually been paid to the government by the supplier
   • Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
   • Sec 29(2), CGST Act 2017Officer may cancel registration, including for not filing returns for the prescribed period
3. A

   Analysis

   Check the supplier's status and the effective date of cancellation on Search Taxpayer. If invoices fall after that date and are missing in GSTR-2B, the safe course is to pay back and recover from the supplier. If the goods were genuinely received and paid by bank, keep the e-way bills, transport papers and payment proof for any defence later.

4. C

   Conclusion

   1. 1Search the supplier GSTIN and note the cancellation date
   2. 2Identify invoices after that date
   3. 3Pay back the credit or explain with documents
   4. 4Keep proof of receipt and payment for defence
   5. 5Stop further purchases until the supplier is restored

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.