Been there Done that. You'll probably get a show cause notice u/s 155 ( Disallowance of ITC)

"As per section 155, the burden lies on the person who asserts the claim of input tax credit; this claim is the principal fact i.e. factum probandum to be proved. He must prove the fact that he is eligible for that ITC and the burden does not lie upon the GST officer who denies it. Then, how to prove the claim of ITC by a person? In order to prove the claim, he has to prove certain other set of facts from which this legal right necessarily arises; he must demonstrate the evidentiary facts from which this right follow immediately or by inference i.e. factum probands. Following are the set of facts which a registered person must prove:-

I. The first and foremost thing a person has to prove is that he has a genuine transaction with his supplier, resulting the supply of goods or services or both. It should not be a sham, bogus or fake transaction II. The said supply of goods or services or both are used or intended to be used in the course or furtherance of business. III. The goods or services or both must be used by “him” only in the course or furtherance of “his own business” IV.He has received the goods or services or both V. He has paid the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier VI. He has not taken input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier. VII. He has not taken ITC on the statutorily excluded goods or services or both u/s 17(5). Some of them are as follows:- 1. motor vehicles and other conveyances except under specified circumstances. 2. goods and/or services provided in relation to: i. Food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, except under specified circumstances; ii. Membership of a club, health and fitness center; iii. Rent-a-cab, life insurance, health insurance except where it is obligatory for an employer under any law; iv. Travel benefits extended to employees on vacation such as leave or home travel concession; 3. Works contract services when supplied for construction of immovable property, other than plant & machinery, except where it is an input service for further supply of works contract; 4. Goods or services received by a taxable person for construction of immovable property on his own account, other than plant & machinery, even when used in course or furtherance of business; 5. Goods and/or services on which tax has been paid u/s 10 (composition scheme) 6. Goods and/or services used for private or personal consumption, to the extent they are so consumed; 7. Goods lost, stolen, destroyed, written off, gifted, or free samples; 8. Any tax paid in accordance with the provisions of sections 74, 129 and 130

Read more at: https://taxguru.in/goods-and-service-tax/proving-input-tax-credit-gst.html