Gwyneth Paltrow is clapping back at critics of her alleged "off-the-record" dinner invite for OpenAI CEO Sam Altman ... she's trolling, but she's not denying it.

Here's the deal ... in a recent newsletter from Puck, Matthew Belloni writes that Gwyneth is planning to host the billionaire at her Hamptons home for an "off-the-record al fresco dinner."

Belloni also shared a graphic of the alleged invite ... and Gwyneth's been getting a bit of heat on social media for it.

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Instead of denying the dinner's going down ... Gwyneth responded to the backlash by posting a series of fake invites in the style of the one Belloni shared.

The spoof invitations claim to be honoring "M3GAN," "Samantha Jones," "SHREK," "Jessica Rabbit" and "Chanty Beluga."

The actress continued to mock her critics in the caption ... "We're serving swordfish burritos, cheddar foam lattes on request."

This wouldn't be the first time Gwyneth's cozied up to billionaires. In June, she had military tech entrepreneur Trae Stephens on her "Goop" podcast to talk about his plans for the military.

Who's hungry?!?