The present article covers the steps through which the taxpayer can identify GST defaulters.
Verifying the genuineness of the supplier via details mentioned on the tax invoice-(GST Verification)
Notably, any tax invoice will be categorized as a fake invoice if it lacks any of the following 16 mandatory fields-
- Description of goods/ services;
- Quantity of the goods;
- Unit (i.e. meters, kgs etc.);
- Total value of the supply of goods/ services.
Thus, if the tax invoice of the supplier doesn’t contain any of the basic details. Then, preliminary it can be concluded that the supplier is bogus.
However, contradictory, if the tax invoice of the supplier contains all the basic details, it doesn’t mean the supplier is genuine.
It can be concluded that the supplier has just cleared the preliminary investigation stage.
GSTIN Verification of the supplier
The basics of GSTIN and its verification are stated here under-
- Goods and Services Tax Identification Number (GSTIN) is the 15 digits alphanumeric number issued at the time of GST registration.
- The format of GSTIN (i.e. 15 digits alphanumeric number) consists of-
Format of GSTIN | Representation of the format |
---|---|
First two digits of GSTIN | It represents the state code |
Next ten digits of GSTIN (3rd to 12th digits) | It indicates the 10 digits PAN of the registrant |
Next one digit of GSTIN (13th digit) | It indicates the frequency of registration done by the business entity. |
Next one digit of GSTIN (14th digit) | It is just a default alphabet ‘z’ |
Last one digit of GSTIN (15th digit) | It indicates the check code (it can be number or alphabet) |
Verification of the genuineness of the supplier via the GST portal
Steps to be followed to conduct such search is narrated hereunder-
Facility to search by GSTIN/ UIN of the supplier
Cases, wherein, the GSTIN/ UIN of the supplier is available-
By following the above steps, the following details of the taxpayer/ supplier will be displayed-
Facility to search by PAN of the supplier
Following steps are to be followed in order to search the supplier by PAN-
By following the above steps, the following details of the taxpayer/ supplier will be displayed-
- GSTIN/ UIN,
- Status of GSTIN/ UIN, and
- State.
Notably, additional details of the supplier will be available by clicking the ‘GSTIN/ UIN’.
It should be noted that both the above search is possible on the home page of the GST portal (i.e., before login) and also after login in the GST portal.
Synopsis-
The following easy steps helps to verify the bogus and genuine supplier under GST-
STEP-1 – Detailed verification of the tax invoice issued by the supplier;
STEP-2 – Verification of format of GSTIN of the supplier; and
STEP-3 – Verification of the GSTIN/ UIN or PAN of the supplier via search facility available on the GST portal.