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.

Good

AADHISESHAN ESSENCE & PLASTIC MART

NANTHIGESHWARAN MAHENDRAN

33DILPM2008C1ZR

Active Regular Reg. 18/06/2020

Filing Breakdown

GSTR-1

10/12 (83%)

GSTR-3B

10/12 (83%)

Full GST profile → · Health Score →

Returns filed
this FY

Total returns
on record

Periods
expected

Overdue
this FY

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

Return-wise Status — FY 2020-21

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2021	Filed AB330321978959L	04-10-2021	Filed AA3303211115223	02-04-2021
February 2021	Filed AB330221544025U	04-10-2021	Filed AB330221166910L	20-03-2021
January 2021	Filed AB330121505216Y	04-10-2021	Filed AA330121965074M	19-02-2021
December 2020	Filed AB331220919571L	04-10-2021	Filed AB3312206519782	29-01-2021
November 2020	Filed AB331120621189N	04-10-2021	Filed AB331120505652V	24-01-2021
October 2020	Filed AB331020620002E	04-10-2021	Filed AA3310201311852	03-11-2020
September 2020	Filed AB330920231431P	04-10-2021	Filed AA3309206832729	23-10-2020
August 2020	Filed AB330820583694W	04-10-2021	Filed AA330820220643N	09-09-2020
July 2020	Filed AA3307201772396	04-10-2021	Filed AA330720102801W	04-08-2020
June 2020	Filed AB3306207982543	04-10-2021	Filed AA330620209018R	10-07-2020
May 2020	Overdue Due 11 Jun 2020	—	Overdue Due 20 Jun 2020	—
April 2020	Overdue Due 11 May 2020	—	Overdue Due 20 May 2020	—

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2020	FY 2020-21	GSTR-3B	29-01-2021	ONLINE	AB3312206519782
December 2020	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB331220919571L
November 2020	FY 2020-21	GSTR-3B	24-01-2021	ONLINE	AB331120505652V
November 2020	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB331120621189N
October 2020	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB331020620002E
October 2020	FY 2020-21	GSTR-3B	03-11-2020	ONLINE	AA3310201311852
September 2020	FY 2020-21	GSTR-3B	23-10-2020	ONLINE	AA3309206832729
September 2020	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB330920231431P
August 2020	FY 2020-21	GSTR-3B	09-09-2020	ONLINE	AA330820220643N
August 2020	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB330820583694W
July 2020	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AA3307201772396
July 2020	FY 2020-21	GSTR-3B	04-08-2020	ONLINE	AA330720102801W
June 2020	FY 2020-21	GSTR-3B	10-07-2020	ONLINE	AA330620209018R
June 2020	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB3306207982543
March 2021	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB330321978959L
March 2021	FY 2020-21	GSTR-3B	02-04-2021	ONLINE	AA3303211115223
February 2021	FY 2020-21	GSTR-3B	20-03-2021	ONLINE	AB330221166910L
February 2021	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB330221544025U
January 2021	FY 2020-21	GSTR-3B	19-02-2021	ONLINE	AA330121965074M
January 2021	FY 2020-21	GSTR-1	04-10-2021	ONLINE	AB330121505216Y

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.