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

07AAACA0482D2Z7

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 2020-21

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2021	Filed AA070321658866W	14-04-2021	Filed AB070321405481P	23-06-2021
February 2021	Filed AA070221192022T	08-03-2021	Filed AA0702217196759	22-03-2021
January 2021	Filed AA070121296227C	11-02-2021	Filed AA0701216639067	22-02-2021
December 2020	Filed AA071220390671F	12-01-2021	Filed AB0712200031450	21-01-2021
November 2020	Filed AA071120257212V	11-12-2020	Filed AA071120553803J	20-12-2020
October 2020	Filed AA071020103427X	09-11-2020	Filed AA071020171370W	09-11-2020
September 2020	Filed AA070920117192J	05-10-2020	Filed AA070920117060S	05-10-2020
August 2020	Filed AA0708202468426	12-09-2020	Filed AA070820246918V	12-09-2020
July 2020	Filed AA070720199946M	12-08-2020	Filed AA070720269104F	17-08-2020
June 2020	Filed AA070620065110U	02-07-2020	Filed AA070620065096C	02-07-2020
May 2020	Filed AA0705204208488	02-07-2020	Filed AA0705204208967	02-07-2020
April 2020	Filed AA0704200948460	26-05-2020	Filed AA0704200949062	26-05-2020

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2020	FY 2020-21	GSTR-3B	21-01-2021	ONLINE	AB0712200031450
December 2020	FY 2020-21	GSTR-1	12-01-2021	ONLINE	AA071220390671F
November 2020	FY 2020-21	GSTR-3B	20-12-2020	ONLINE	AA071120553803J
November 2020	FY 2020-21	GSTR-1	11-12-2020	ONLINE	AA071120257212V
October 2020	FY 2020-21	GSTR-1	09-11-2020	ONLINE	AA071020103427X
October 2020	FY 2020-21	GSTR-3B	09-11-2020	ONLINE	AA071020171370W
September 2020	FY 2020-21	GSTR-1	05-10-2020	ONLINE	AA070920117192J
September 2020	FY 2020-21	GSTR-3B	05-10-2020	ONLINE	AA070920117060S
August 2020	FY 2020-21	GSTR-1	12-09-2020	ONLINE	AA0708202468426
August 2020	FY 2020-21	GSTR-3B	12-09-2020	ONLINE	AA070820246918V
July 2020	FY 2020-21	GSTR-3B	17-08-2020	ONLINE	AA070720269104F
July 2020	FY 2020-21	GSTR-1	12-08-2020	ONLINE	AA070720199946M
June 2020	FY 2020-21	GSTR-1	02-07-2020	ONLINE	AA070620065110U
June 2020	FY 2020-21	GSTR-3B	02-07-2020	ONLINE	AA070620065096C
May 2020	FY 2020-21	GSTR-1	02-07-2020	ONLINE	AA0705204208488
May 2020	FY 2020-21	GSTR-3B	02-07-2020	ONLINE	AA0705204208967
April 2020	FY 2020-21	GSTR-1	26-05-2020	ONLINE	AA0704200948460
April 2020	FY 2020-21	GSTR-3B	26-05-2020	ONLINE	AA0704200949062
March 2021	FY 2020-21	GSTR-9	25-02-2022	ONLINE	AB0703216318938
March 2021	FY 2020-21	GSTR-9C	25-02-2022	ONLINE	AB070321633500R
March 2021	FY 2020-21	GSTR-3B	23-06-2021	ONLINE	AB070321405481P
March 2021	FY 2020-21	GSTR-1	14-04-2021	ONLINE	AA070321658866W
February 2021	FY 2020-21	GSTR-3B	22-03-2021	ONLINE	AA0702217196759
February 2021	FY 2020-21	GSTR-1	08-03-2021	ONLINE	AA070221192022T
January 2021	FY 2020-21	GSTR-3B	22-02-2021	ONLINE	AA0701216639067
January 2021	FY 2020-21	GSTR-1	11-02-2021	ONLINE	AA070121296227C

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.