Why check supplier filing before claiming ITC?

Under Section 16(2)(aa) CGST Act 2017, ITC is only available when the supplier's invoice appears in GSTR-2B, which requires the supplier to have filed GSTR-1. Gaps block your ITC and can trigger DRC-01 notices.

QRMP allows taxpayers with turnover up to Rs.5 crore to file GSTR-1 and GSTR-3B quarterly. Due dates shift to the 13th and 22nd/24th of the month after quarter end.

GSTR Filing Status Tracker — Check GST Return Filing History

Q: Is this live GSTN data?

Yes. Filing records come directly from the GSTN API. Data is cached — click Refresh for the latest status.

Q: What does Overdue mean?

Overdue means the due date passed with no filing recorded in GSTN. GSTR-1 is due the 11th of the following month; GSTR-3B is due the 20th. Late fees are Rs.50-200/day plus 18% p.a. interest.

Excellent

PRANIJ HEIGHTS INDIA PRIVATE LIMITED

06AAJCP5735B1ZK

Active Regular Reg. 08/03/2018

Filing Breakdown

GSTR-1

12/12 (100%)

GSTR-3B

12/12 (100%)

Full GST profile → · Health Score →

Returns filed
this FY

Total returns
on record

Periods
expected

Financial Year FY 2027-28 FY 2026-27 FY 2025-26 FY 2024-25 FY 2023-24 FY 2022-23 FY 2021-22 FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18

Return-wise Status — FY 2018-19

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2019	Filed AA060319721272E	19-05-2019	Filed AA060319771365X	24-06-2019
February 2019	Filed AA060219207513H	16-03-2019	Filed AA060219434787T	23-03-2019
January 2019	Filed AA060119469459P	16-03-2019	Filed AA060119469691X	16-03-2019
December 2018	Filed AA0612186971423	12-02-2019	Filed AA061218700264J	12-02-2019
November 2018	Filed AA0611180972619	19-12-2018	Filed AA061118269440B	24-12-2018
October 2018	Filed AA0610184158077	28-11-2018	Filed AA061018430507E	06-12-2018
September 2018	Filed AA0609184641702	26-10-2018	Filed AA0609183593110	21-10-2018
August 2018	Filed AA060818079327O	10-09-2018	Filed AA060818345921V	20-09-2018
July 2018	Filed AA060718390512Z	22-08-2018	Filed AA0607183284721	22-08-2018
June 2018	Filed AA0606184248330	31-07-2018	Filed AA060618424341D	20-07-2018
May 2018	Filed AA060518097658H	14-06-2018	Filed AA060518392638L	26-06-2018
April 2018	Filed AA060418426115E	01-06-2018	Filed AA060418374348U	24-05-2018

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2018	FY 2018-19	GSTR-1	12-02-2019	ONLINE	AA0612186971423
December 2018	FY 2018-19	GSTR-3B	12-02-2019	ONLINE	AA061218700264J
November 2018	FY 2018-19	GSTR-3B	24-12-2018	ONLINE	AA061118269440B
November 2018	FY 2018-19	GSTR-1	19-12-2018	ONLINE	AA0611180972619
October 2018	FY 2018-19	GSTR-1	28-11-2018	ONLINE	AA0610184158077
October 2018	FY 2018-19	GSTR-3B	06-12-2018	ONLINE	AA061018430507E
September 2018	FY 2018-19	GSTR-1	26-10-2018	ONLINE	AA0609184641702
September 2018	FY 2018-19	GSTR-3B	21-10-2018	ONLINE	AA0609183593110
August 2018	FY 2018-19	GSTR-3B	20-09-2018	ONLINE	AA060818345921V
August 2018	FY 2018-19	GSTR-1	10-09-2018	ONLINE	AA060818079327O
July 2018	FY 2018-19	GSTR-1	22-08-2018	ONLINE	AA060718390512Z
July 2018	FY 2018-19	GSTR-3B	22-08-2018	ONLINE	AA0607183284721
June 2018	FY 2018-19	GSTR-1	31-07-2018	ONLINE	AA0606184248330
June 2018	FY 2018-19	GSTR-3B	20-07-2018	ONLINE	AA060618424341D
May 2018	FY 2018-19	GSTR-3B	26-06-2018	ONLINE	AA060518392638L
May 2018	FY 2018-19	GSTR-1	14-06-2018	ONLINE	AA060518097658H
April 2018	FY 2018-19	GSTR-3B	24-05-2018	ONLINE	AA060418374348U
April 2018	FY 2018-19	GSTR-1	01-06-2018	ONLINE	AA060418426115E
March 2019	FY 2018-19	GSTR-3B	24-06-2019	ONLINE	AA060319771365X
March 2019	FY 2018-19	GSTR-1	19-05-2019	ONLINE	AA060319721272E
March 2019	FY 2018-19	GSTR-9	09-01-2021	ONLINE	AA060319085917N
March 2019	FY 2018-19	GSTR-9C	01-06-2021	ONLINE	AA060319104042S
February 2019	FY 2018-19	GSTR-3B	23-03-2019	ONLINE	AA060219434787T
February 2019	FY 2018-19	GSTR-1	16-03-2019	ONLINE	AA060219207513H
January 2019	FY 2018-19	GSTR-1	16-03-2019	ONLINE	AA060119469459P
January 2019	FY 2018-19	GSTR-3B	16-03-2019	ONLINE	AA060119469691X

Why GSTR Filing Status Matters

ITC Eligibility Under Section 16(2)(aa)

The Finance Act 2022 inserted Section 16(2)(aa) into the CGST Act, 2017, making GSTN-matching mandatory for Input Tax Credit claims. ITC is only admissible when the supplier's invoice appears in your GSTR-2B — which only populates after the supplier files GSTR-1.

A supplier with even one month of GSTR-1 non-filing puts your ITC at risk of reversal under Rule 86A, with interest at 24% p.a. Regular filing checks before processing invoices protect your working capital.

Consequences of Non-Filing

GSTR-1 not filed — Buyer's GSTR-2B won't reflect invoices. ITC blocked under Rule 36(4).
GSTR-3B not filed — Late fee ₹50/day (₹200/day for non-nil returns) plus 18% p.a. interest.
Prolonged non-filing — GSTIN suspended or cancelled under Rule 21A. Invoices become invalid.
Buyer's liability — DRC-01 demand notice for excess ITC under Section 74.

Interpreting Filing Gaps

Consistent Filer

All returns filed on time. Safe to claim ITC. Monitor quarterly.

Occasional Gaps

1–2 periods missing. Verify GSTR-2B before claiming ITC for those months.

Chronic Non-filer

Multiple consecutive periods overdue. Raise debit note and recover the GST component.

Cancelled GSTIN

Registration cancelled. Any invoice is invalid. Recover the GST amount immediately.

Statutory Due Dates

GSTR-1

11th of following month

Monthly (Regular)

GSTR-1

13th of following month

QRMP Scheme

GSTR-3B

20th of following month

Monthly (Regular)

GSTR-3B

22nd/24th after quarter

QRMP Scheme

GSTR-9

31st December next FY

Annual Return

GSTR-7

10th of following month

TDS Deductors

CMP-08

18th after each quarter

Composition

GSTR-4

30th April each year

Composition Annual

Frequently Asked Questions

Is this live GSTN data?

Yes. Filing records come directly from the GSTN API — the same database that powers the official GST portal. Data is cached for speed. Click ↻ Refresh on any result to bypass the cache and fetch the latest live status.

What does "Overdue" mean on this tracker?

Overdue means the statutory due date has passed and no filing is recorded in GSTN. For GSTR-1 the due date is the 11th of the following month; for GSTR-3B it is the 20th. An overdue return attracts late fees of ₹50–200 per day and interest at 18% per annum on unpaid tax.

Why does my supplier show overdue when they claim to have filed?

GSTN data can have a 24–48 hour propagation lag after filing. Use the ↻ Refresh link to force a live fetch. Persistent overdue status after 48 hours means the return was genuinely not filed on the GSTN portal.

How is the compliance % calculated?

Compliance % = (returns filed ÷ total returns expected for the FY) × 100. Only periods whose due dates have passed count in the denominator. If GSTN returns no filing data for a FY, the gauge shows — to avoid fabricating false numbers.

Can I check filing status for any GSTIN?

Yes. GSTN filing data is public information. GSTIN.cloud provides a faster, structured view of this public data. No login is required for basic filing status checks.

What should I do if I find gaps in a supplier's filing history?

Contact your supplier and request they file the missing returns. Do not claim ITC for invoices from those periods until the supplier files. If the supplier refuses, issue a debit note to recover the GST component and adjust your books accordingly.