GST
Checking all GSTINs of a supplier by PAN
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Facts
The portal lets you search by PAN and see every GSTIN registered under it with status. This helps confirm that the branch billing you is real and active.
Provisions and law
- Sec 155, CGST Act 2017The burden of proving eligibility for ITC lies on the person claiming it
- Rule 21, CGST Rules 2017Registration can be cancelled if the person issues invoices without supply or does not conduct business from the declared place
Analysis
Search by PAN on the portal and note each GSTIN, State and status. Example: a supplier based in Mumbai suddenly bills from a new Rajasthan GSTIN registered last month. Ask why, check its address and filing table, and make sure goods are actually dispatched from there. Multiple newly registered GSTINs under one PAN in different States can be a warning sign.
Conclusion
- Use Search by PAN on the portal
- List all GSTINs, their States and status
- Check the GSTIN on the invoice is one of them and active
- Check filing history of that specific GSTIN
- Ask for dispatch proof from that State
A Savvy can do this for you
Supplier due diligence: GSTIN, filing history, 2B and IMS match, red flags
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