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.

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A F ENTERPRISES LIMITED

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Suspended Regular Reg. 01/07/2017

Filing Breakdown

GSTR-1

12/12 (100%)

GSTR-3B

12/12 (100%)

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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 2019-20

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2020	Filed AA070320167101W	05-05-2020	Filed AA0703201673886	05-05-2020
February 2020	Filed AA0702202539493	12-03-2020	Filed AA070220253962F	12-03-2020
January 2020	Filed AA070120238424Q	11-02-2020	Filed AA070120238693H	11-02-2020
December 2019	Filed AA071219439793S	15-01-2020	Filed AA0712196452172	18-01-2020
November 2019	Filed AA071119474140E	18-12-2019	Filed AA0711194750926	18-12-2019
October 2019	Filed AA071019814987Q	18-12-2019	Filed AA071019815063H	18-12-2019
September 2019	Filed AB070919223452Z	18-12-2019	Filed AB070919223513Z	18-12-2019
August 2019	Filed AA070819086098I	05-09-2019	Filed AA070819086133W	05-09-2019
July 2019	Filed AA070719060705V	01-08-2019	Filed AA070719060564V	01-08-2019
June 2019	Filed AA070619247437R	12-07-2019	Filed AA070619248391Y	12-07-2019
May 2019	Filed AA0705195605305	20-06-2019	Filed AA070519573359K	20-06-2019
April 2019	Filed AA070419683092Z	27-05-2019	Filed AA070419683184U	27-05-2019

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2019	FY 2019-20	GSTR-3B	18-01-2020	ONLINE	AA0712196452172
December 2019	FY 2019-20	GSTR-1	15-01-2020	ONLINE	AA071219439793S
November 2019	FY 2019-20	GSTR-1	18-12-2019	ONLINE	AA071119474140E
November 2019	FY 2019-20	GSTR-3B	18-12-2019	ONLINE	AA0711194750926
October 2019	FY 2019-20	GSTR-1	18-12-2019	ONLINE	AA071019814987Q
October 2019	FY 2019-20	GSTR-3B	18-12-2019	ONLINE	AA071019815063H
September 2019	FY 2019-20	GSTR-1	18-12-2019	ONLINE	AB070919223452Z
September 2019	FY 2019-20	GSTR-3B	18-12-2019	ONLINE	AB070919223513Z
August 2019	FY 2019-20	GSTR-1	05-09-2019	ONLINE	AA070819086098I
August 2019	FY 2019-20	GSTR-3B	05-09-2019	ONLINE	AA070819086133W
July 2019	FY 2019-20	GSTR-1	01-08-2019	ONLINE	AA070719060705V
July 2019	FY 2019-20	GSTR-3B	01-08-2019	ONLINE	AA070719060564V
June 2019	FY 2019-20	GSTR-1	12-07-2019	ONLINE	AA070619247437R
June 2019	FY 2019-20	GSTR-3B	12-07-2019	ONLINE	AA070619248391Y
May 2019	FY 2019-20	GSTR-1	20-06-2019	ONLINE	AA0705195605305
May 2019	FY 2019-20	GSTR-3B	20-06-2019	ONLINE	AA070519573359K
April 2019	FY 2019-20	GSTR-1	27-05-2019	ONLINE	AA070419683092Z
April 2019	FY 2019-20	GSTR-3B	27-05-2019	ONLINE	AA070419683184U
March 2020	FY 2019-20	GSTR-9	27-02-2021	ONLINE	AB070320523268G
March 2020	FY 2019-20	GSTR-9C	27-02-2021	ONLINE	AB070320524574G
March 2020	FY 2019-20	GSTR-1	05-05-2020	ONLINE	AA070320167101W
March 2020	FY 2019-20	GSTR-3B	05-05-2020	ONLINE	AA0703201673886
February 2020	FY 2019-20	GSTR-1	12-03-2020	ONLINE	AA0702202539493
February 2020	FY 2019-20	GSTR-3B	12-03-2020	ONLINE	AA070220253962F
January 2020	FY 2019-20	GSTR-1	11-02-2020	ONLINE	AA070120238424Q
January 2020	FY 2019-20	GSTR-3B	11-02-2020	ONLINE	AA070120238693H

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.