How to Know Duplicate GST Registration Bill
In current times there have been many reports concerning taxpayers issuing duplicate GST invoices and claiming Income Tax Credit without actually delivering the goods. Businesses now are not permitted to use tax identification number or TIN or their service tax number on the invoices as VAT has been merge with GST.
There are 16 mandatory fields in the GST tax invoice. A registered taxable person as per GST Act must issue an invoice update with all required information such as tax divergence or GSTIN and so on. In case a taxpayer issues an invoice with some missing information, the invoice might be considered as a duplicate GST registration bill.
What is Meant by GSTIN?
Each taxpayer having GST registration receives a 15 digit unique code.
The code is sometimes valid all over India and sometimes it is limited to a particular state.
The first two digits in GSTIN represents the state code.
The next ten digits after state code are the PAN number of the business enterprise.
The thirteenth digit is allocated as per the number of registrations done by the enterprise within the particular state.
The fourteenth digit is Z, it is allocated as per the number of registrations done in future by the enterprise.
The last digit is the check code.
You need to compile all the above-given information to check the duplicate registration bill. All store owners don’t need to obtain GSTIN or GST identification number. However, to prove that the invoice is not a duplicate GST registration bill, the bill must show the breakdown between CGST and SGST.
Different Methods to Identify a Duplicate GST Registration Bill
The different ways to know duplicate GST registration bill are as follows:
If a taxpayer does not have GST registration then they cannot charge GST on their invoice amounts from the customer.
The GSTIN must be present in the invoice. If a valid GSTIN is available in the invoice it proves that it is not a duplicate GST registration bill.
GSTIN must also be properly structured to validate that it is not a duplicate GST registration bill.
To check whether the GSTIN mentioned in the invoice is correct or not enter the GSTIN number in the portal. If the portal does not identify the GSTIN number then it is a duplicate GST registration bill.
How to Check if GSTIN Number is Valid to Know if it is a Duplicate GST Registration Bill?
To check whether it is a duplicate GST registration bill or not you must check the GSTIN number with the below-mentioned steps:
1. Visit the GST portal search page.
2. Enter the given GSTIN number on the invoice.
3. Enter the captcha code given below.
4. Then click on the Search menu
5. If the given GSTIN number is valid you will get the following details. If you receive the below-mentioned details then it proves that it is not a duplicate GST registration bill.
Legal Name of Business with Registration date
The Jurisdiction state or center of GST.
Status and type of the taxpayer.
Conclusion
Manufacturers many times use the GSTIN to deceive the customers. To avoid and prevent from paying taxes the supplier creates a duplicate GST registration bill. A supplier also generates duplicate invoices to balance its tax liability. These duplicate GST registration in India bills can be produced even when the goods are not originally delivered. Hence, a customer must be aware and knowledgeable to identify a duplicate registration bill.
