Answer

1. F

   Facts

   Anyone can check a GSTIN free on the GST portal using Search Taxpayer, without logging in. The result shows legal name, status, registration date, address, taxpayer type and filing history. A valid-looking number alone is not enough.

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 burden of proving eligibility for ITC lies on the person claiming it
3. A

   Analysis

   Enter the GSTIN and compare every detail with the supplier's invoice and letterhead. The PAN inside the GSTIN (characters 3 to 12) should match the supplier's PAN, and the first two digits should match the State of the address. Example: a Gujarat address with a GSTIN starting 07 (Delhi) is a red flag. Then open the filing table to see if GSTR-1 and GSTR-3B are filed regularly.

4. C

   Conclusion

   1. 1Open Search Taxpayer on the GST portal and enter the GSTIN
   2. 2Match legal name, trade name, address, State code and PAN with the invoice
   3. 3Check status is Active and note the effective date of registration
   4. 4Open the filing table and check recent GSTR-1 and GSTR-3B filing
   5. 5Save a screenshot with date in the supplier file

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