Enter details from any GST invoice to verify the supplier GSTIN, validate the HSN code, check the GST rate, and verify the tax calculation.
Under Section 16(2) of the CGST Act, ITC can only be claimed if the supplier GSTIN is active and the return is filed. Fake invoices with inactive GSTINs, wrong HSN codes, or incorrect rates lead to ITC reversal, penalties up to 100% under Section 74, and prosecution under Section 132 for amounts exceeding ₹5 crore.
Four checks: (1) Supplier GSTIN active on GSTN? (2) HSN/SAC code exists in tariff schedule? (3) GST rate matches standard rate for that HSN chapter? (4) CGST/SGST/IGST arithmetic correct for the given amount?
Cannot verify goods/services delivery, invoice date vs registration period, or specific-period GSTR-1 filing. Use GSTR Filing Status, Health Score, or GSTIN Compare for deeper due diligence.