Find
Under Sec 155 the buyer must prove the claim. Strong proof links each invoice to physical movement, receipt and payment.
GST
Evidence that proves a genuine purchase
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Provisions
Sec 155, CGST Act 2017; Sec 16(2), CGST Act 2017
Analysis
The best file has the purchase order, tax invoice, e-way bill, lorry receipt or freight bill, toll or GPS data if available, gate entry, goods receipt note, stock register entry, quality check record and bank payment. Add proof that the goods were used or sold, such as production records or your sale invoices. Courts look at the whole chain, not one paper. A business that keeps this file for every new supplier is rarely caught off guard.
Close
- Create a purchase file for every supplier invoice.
- Include transport, receipt and stock entries, not just the invoice.
- Pay only through bank and keep statements.
- Record how the goods were used or sold.
- Store files so they can be pulled up years later.
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