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

M/S LUPIN LTD

LUPIN LIMITED

05AAACL1069K1ZL

Active Regular Reg. 01/07/2017

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 2020-21

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2021	Filed AA050321061197K	10-04-2021	Filed AA050321173443M	19-04-2021
February 2021	Filed AA0502210361034	09-03-2021	Filed AA050221095187D	18-03-2021
January 2021	Filed AA050121043802V	10-02-2021	Filed AA050121091202Z	19-02-2021
December 2020	Filed AA051220045318P	09-01-2021	Filed AA051220153265R	19-01-2021
November 2020	Filed AA0511200334901	09-12-2020	Filed AA051120081823M	18-12-2020
October 2020	Filed AA0510200420950	10-11-2020	Filed AA051020082444R	19-11-2020
September 2020	Filed AA050920054988S	10-10-2020	Filed AA050920033943B	19-10-2020
August 2020	Filed AA050820037515G	11-09-2020	Filed AA0508200814972	19-09-2020
July 2020	Filed AA050720027113W	09-08-2020	Filed AA050720060563I	19-08-2020
June 2020	Filed AA050620033641R	10-07-2020	Filed AA050620070730N	18-07-2020
May 2020	Filed AA050520031844L	16-06-2020	Filed AA050520060620U	25-06-2020
April 2020	Filed AA050420031551Y	30-05-2020	Filed AA050420038702Q	04-06-2020

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
April 2020	FY 2020-21	ITC-04	24-04-2021	ONLINE	AA051620000097U
March 2020	FY 2020-21	ITC-04	13-02-2021	ONLINE	AA051520000195Y
February 2020	FY 2020-21	ITC-04	18-11-2020	ONLINE	AA051420000141D
January 2020	FY 2020-21	ITC-04	06-11-2020	ONLINE	AA051320000210I
December 2020	FY 2020-21	GSTR-3B	19-01-2021	ONLINE	AA051220153265R
December 2020	FY 2020-21	GSTR-1	09-01-2021	ONLINE	AA051220045318P
November 2020	FY 2020-21	GSTR-3B	18-12-2020	ONLINE	AA051120081823M
November 2020	FY 2020-21	GSTR-1	09-12-2020	ONLINE	AA0511200334901
October 2020	FY 2020-21	GSTR-3B	19-11-2020	ONLINE	AA051020082444R
October 2020	FY 2020-21	GSTR-1	10-11-2020	ONLINE	AA0510200420950
September 2020	FY 2020-21	GSTR-3B	19-10-2020	ONLINE	AA050920033943B
September 2020	FY 2020-21	GSTR-1	10-10-2020	ONLINE	AA050920054988S
August 2020	FY 2020-21	GSTR-3B	19-09-2020	ONLINE	AA0508200814972
August 2020	FY 2020-21	GSTR-1	11-09-2020	ONLINE	AA050820037515G
July 2020	FY 2020-21	GSTR-3B	19-08-2020	ONLINE	AA050720060563I
July 2020	FY 2020-21	GSTR-1	09-08-2020	ONLINE	AA050720027113W
June 2020	FY 2020-21	GSTR-3B	18-07-2020	ONLINE	AA050620070730N
June 2020	FY 2020-21	GSTR-1	10-07-2020	ONLINE	AA050620033641R
May 2020	FY 2020-21	GSTR-3B	25-06-2020	ONLINE	AA050520060620U
May 2020	FY 2020-21	GSTR-1	16-06-2020	ONLINE	AA050520031844L
April 2020	FY 2020-21	GSTR-1	30-05-2020	ONLINE	AA050420031551Y
April 2020	FY 2020-21	GSTR-3B	04-06-2020	ONLINE	AA050420038702Q
March 2021	FY 2020-21	GSTR-9C	21-02-2022	ONLINE	AA050321359417D
March 2021	FY 2020-21	GSTR-3B	19-04-2021	ONLINE	AA050321173443M
March 2021	FY 2020-21	GSTR-9	18-02-2022	ONLINE	AA050321358075K
March 2021	FY 2020-21	GSTR-1	10-04-2021	ONLINE	AA050321061197K
February 2021	FY 2020-21	GSTR-3B	18-03-2021	ONLINE	AA050221095187D
February 2021	FY 2020-21	GSTR-1	09-03-2021	ONLINE	AA0502210361034
January 2021	FY 2020-21	GSTR-3B	19-02-2021	ONLINE	AA050121091202Z
January 2021	FY 2020-21	GSTR-1	10-02-2021	ONLINE	AA050121043802V

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.