Answer

1. F

   Facts

   Report the misuse quickly to the jurisdictional officer and, where needed, the police. Show your own genuine records and that the invoices were not issued by you.

2. P

   Provisions and law

   • Rule 86A(1), CGST Rules 2017Officer not below Assistant Commissioner may disallow debit of ITC, for recorded reasons, to pay any liability or claim any refund, where the credit looks fraudulent or ineligible on listed grounds
   • Sec 132, CGST Act 2017Punishment for offences such as issuing invoices without supply
3. A

   Analysis

   Sec 132 makes issuing invoices without supply an offence, so you must distance yourself from the fake invoices at once. Compare GSTR-1 data on the portal with your own sales register to find invoices you did not issue. Change portal passwords and check who has access. Example: 15 invoices appear in your GSTR-1 that are not in your books; report them in writing with your sales register.

4. C

   Conclusion

   1. 1Compare portal GSTR-1 data with your sales register.
   2. 2Change portal passwords and revoke old access.
   3. 3Write to the jurisdictional officer listing the fake invoices.
   4. 4File a police complaint if your identity or login was misused.
   5. 5Ask for release of your credit with your evidence.

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