Answer

1. F

   Facts

   Your ITC depends on the supplier reporting your invoice and paying the tax. Sec 16(2)(c) allows credit only if the tax has actually been paid to the Government. A supplier who files GSTR-1 but skips GSTR-3B is a risk.

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 16(2)(aa), CGST Act 2017ITC is allowed only if the supplier has reported the invoice in GSTR-1 and it is communicated to the buyer
   • Sec 155, CGST Act 2017The burden of proving eligibility for ITC lies on the person claiming it
3. A

   Analysis

   If a supplier files GSTR-1, your invoice shows in GSTR-2B, but if he does not file GSTR-3B the tax may never reach the Government. The department can then seek to recover your ITC. Example: you claimed Rs 1.8 lakh on Rs 10 lakh purchases from a supplier whose 3B is pending for 5 months; that credit is exposed. Prefer suppliers with steady, on-time filing.

4. C

   Conclusion

   1. 1Open the supplier's filing table on Search Taxpayer
   2. 2Compare GSTR-1 and GSTR-3B filing dates for the last 6 to 12 periods
   3. 3Flag gaps of two or more periods in GSTR-3B
   4. 4Ask the supplier for proof of filing or hold the GST portion of payment
   5. 5Recheck every quarter for regular suppliers

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