How to spot a fake GST invoice

Check that the supplier’s GSTIN is valid and active and that its legal name and state match the invoice; that the tax split fits the addresses (CGST plus SGST inside one state, IGST between states); that HSN or SAC codes and rates make sense for what you bought; and, for suppliers with turnover above ₹5 crore, that the invoice carries an IRN and QR code from e-invoicing. Goods worth over ₹50,000 usually move with an e-way bill. Finally, confirm the invoice appears in your GSTR-2B.

The checklist

1. GSTIN: search it. Active, and the legal or trade name matches the invoice. See how to check a GST number.
2. State and tax type: the first two digits of both GSTINs show the states. Same state: CGST + SGST. Different states: IGST. A mismatch is a warning sign.
3. HSN/SAC and rate: the codes describe what you actually bought, and the rate fits those goods or services.
4. Invoice basics: a unique serial number, date, your GSTIN, place of supply, taxable value and tax shown separately.
5. E-invoice: for suppliers with annual turnover above ₹5 crore, B2B invoices must have an IRN and a signed QR code. You can verify the QR code with the official e-invoice verification tools.
6. E-way bill: for goods over ₹50,000 moved by vehicle, ask for the e-way bill number and check it on the e-way bill portal.
7. GSTR-2B: the invoice should appear in your GSTR-2B. If it doesn’t, see supplier not filing returns.

Thresholds as of October 2026; check current rules with your CA.

If something doesn’t add up

• Ask the supplier for a corrected invoice before paying or claiming credit.
• Don’t claim input tax credit on an invoice you believe is fake; talk to your CA.
• Pay only to a bank account in the same name as the GST record.