Answer

1. F

   Facts

   Use documents created at the time of movement and receipt. E-way bills alone are not enough; show transport and stock records too.

2. P

   Provisions and law

   • Rule 86A(1), CGST Rules 2017Commissioner or authorised officer, not below Assistant Commissioner, may disallow debit of ITC for recorded reasons where the supplier or recipient is non-existent, goods were not received, tax was not paid or there is no valid document
   • Sec 16(2), CGST Act 2017ITC needs a tax invoice, receipt of goods or services, tax actually paid by the supplier and the recipient's return
3. A

   Analysis

   Rule 86A(1) allows a block where credit was taken without receiving goods, and Sec 16(2)(b) makes receipt a condition. Build a chain for each invoice: e-way bill, vehicle number, toll or FASTag records where available, lorry receipt, gate entry, goods receipt note, stock register and use in production or sale. Example: a 10-tonne steel purchase should show up in your production records and in sales of finished goods.

4. C

   Conclusion

   1. 1For each invoice, collect e-way bill and vehicle details.
   2. 2Add transporter bill and payment.
   3. 3Add gate entry, goods receipt note and stock register.
   4. 4Show consumption or onward sale.
   5. 5Present it as an invoice-wise table.

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