Answer

1. F

   Facts

   Use Search Taxpayer on gst.gov.in to check the supplier's GSTIN status, registration date and return filing history. Credit is at risk if the supplier is cancelled or not filing.

2. P

   Provisions and law

   • Sec 16(2)(c), CGST Act 2017ITC is allowed only if the tax charged has actually been paid to the Government by the supplier.
   • Sec 155, CGST Act 2017The person who claims ITC has the burden of proving that the claim is genuine.
3. A

   Analysis

   A supplier who files GSTR-1 but not GSTR-3B may not be paying the tax you paid him, and Sec 16(2)(c) lets the department deny your credit. Rule 37A also requires reversal if the supplier has not filed GSTR-3B by 30 September after the year. A quick check before each large payment avoids most trouble. Save a screenshot of the status on the payment date.

4. C

   Conclusion

   1. 1Open Search Taxpayer and enter the supplier's GSTIN.
   2. 2Check status, effective date and return filing table.
   3. 3Save a screenshot with the date.
   4. 4Pause payments if returns are pending and ask for reasons.

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