Compliance Pack
Supplier due diligence: GSTIN, filing history, 2B and IMS match, red flags
What this means, checked by a CA
If your supplier turns out to be fake or does not pay the GST you paid him, the department can take back your credit with interest and penalty. We check each supplier on the GST portal, watch their filing record and 2B data, flag warning signs, and build a proof file for every purchase so you can show you bought genuine goods from a genuine business.
₹2,999
Before onboarding a supplier, then quarterly, + 18% GST
- Delivered in 5 working days for the first review of up to 25 suppliers
- Due: Before the first purchase from a new supplier; re-check each quarter and before any large purchase
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Supplier list with GSTINs
Run portal search for each
Supplier PAN and KYC papers
Match PAN inside GSTIN
Purchase invoices and e-way bills
Proof goods moved
Transport and freight receipts
Ecom Gill evidence of delivery
Goods receipt and stock records
Proves receipt and use
Bank payment proof to supplier
180-day rule and genuineness
Monthly GSTR-2B and IMS data
Supplier actually reported invoices
DiscussionWhat we discuss · 5 items
How did you find this supplier, and have you seen their premises or goods?
Non-existent supplier risk
Does the supplier deliver with an e-way bill and a named transporter?
Movement proof is key evidence
Is any supplier offering rates far below market or asking for payment to a third party?
Classic bill trading signs
Do you always pay suppliers by bank within 180 days?
Cash or late payment weakens defence
Has any supplier's GSTIN been cancelled or suspended after you bought?
Prepare file before a notice comes
FormsForms we file · 7 items
Search each GSTIN on the portal: status, registration date, legal name, constitution, taxpayer type, address, Aadhaar authentication, business activities
Where: https://www.gst.gov.in. Due: Before the first purchase
Check the filing table: GSTR-1 and GSTR-3B filed regularly and on time
Where: https://www.gst.gov.in. Due: Before onboarding, then quarterly
Score red flags
Each flag adds risk: newly registered with large sales, residential or untraceable address, PAN mismatch, wrong State code or tax type, irregular 3B filing, no e-way bill trail, price far below market, payment to third party
Where: Internal. Due: Before onboarding
Match every invoice to GSTR-2B through IMS before claiming ITC
Where: https://www.gst.gov.in. Due: Monthly
Keep a proof file per purchase: invoice, PO, e-way bill, LR or freight, weighbridge or GRN, stock entry, bank payment
Where: Internal. Due: With each purchase
Add a GST clause in purchase orders: GST portion released only after the invoice shows in 2B
Where: Internal. Due: On onboarding
If a supplier is later cancelled or flagged, stop purchases and freeze the proof file
Where: Internal. Due: Same day
DeliverablesWhat you get · 3 items
Supplier risk register with ratings
When: Within 5 working days
Purchase proof file template
When: Same delivery
Red-flag alert note for any risky supplier
When: As found
Questions people ask
Is checking that the GSTIN is active enough?
No. Also check filing history, address and that goods actually moved; courts look for proof of the transaction.
If my supplier did not pay the tax, do I always lose ITC?
Not automatically. The P and H High Court in October 2026 said it cannot be denied mechanically; the buyer must show a genuine purchase.
How often should I re-check suppliers?
Regular suppliers at least once a quarter; new or high-value ones before each purchase cycle.
How big is the fake ITC problem?
CGST reported about ₹74,782 crore in 30,162 fake ITC cases in FY 2025-26.
How does the department detect fake suppliers?
Through data analytics, GSTR-1 vs 3B and 2B vs 3B checks, physical verification and Aadhaar authentication.
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