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

LUPIN LIMITED

06AAACL1069K1ZJ

Active 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 2021-22

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2022	Filed AA060322195115H	09-04-2022	Filed AA060322632900M	19-04-2022
February 2022	Filed AA060222221028V	10-03-2022	Filed AA060222417953E	17-03-2022
January 2022	Filed AA0601222062034	10-02-2022	Filed AA060122479917Y	19-02-2022
December 2021	Filed AA061221221679D	10-01-2022	Filed AA061221647330R	19-01-2022
November 2021	Filed AA061121170464M	10-12-2021	Filed AA061121368462I	17-12-2021
October 2021	Filed AA061021183313S	10-11-2021	Filed AA061021415534T	19-11-2021
September 2021	Filed AA060921249608X	10-10-2021	Filed AA0609216402486	19-10-2021
August 2021	Filed AA060821183620C	09-09-2021	Filed AA060821413075K	18-09-2021
July 2021	Filed AA0607211699313	10-08-2021	Filed AA060721401351U	19-08-2021
June 2021	Filed AA0606211644766	09-07-2021	Filed AA060621511191T	19-07-2021
May 2021	Filed AA0605210955455	12-06-2021	Filed AA0605211749534	18-06-2021
April 2021	Filed AA0604210877932	10-05-2021	Filed AA060421164320T	19-05-2021

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2021	FY 2021-22	GSTR-3B	19-01-2022	ONLINE	AA061221647330R
December 2021	FY 2021-22	GSTR-1	10-01-2022	ONLINE	AA061221221679D
November 2021	FY 2021-22	GSTR-3B	17-12-2021	ONLINE	AA061121368462I
November 2021	FY 2021-22	GSTR-1	10-12-2021	ONLINE	AA061121170464M
October 2021	FY 2021-22	GSTR-3B	19-11-2021	ONLINE	AA061021415534T
October 2021	FY 2021-22	GSTR-1	10-11-2021	ONLINE	AA061021183313S
September 2021	FY 2021-22	GSTR-3B	19-10-2021	ONLINE	AA0609216402486
September 2021	FY 2021-22	GSTR-1	10-10-2021	ONLINE	AA060921249608X
August 2021	FY 2021-22	GSTR-3B	18-09-2021	ONLINE	AA060821413075K
August 2021	FY 2021-22	GSTR-2X	14-09-2021	ONLINE	AA060821331543G
August 2021	FY 2021-22	GSTR-1	09-09-2021	ONLINE	AA060821183620C
July 2021	FY 2021-22	GSTR-3B	19-08-2021	ONLINE	AA060721401351U
July 2021	FY 2021-22	GSTR-2X	12-08-2021	ONLINE	AA060721252530L
July 2021	FY 2021-22	GSTR-1	10-08-2021	ONLINE	AA0607211699313
June 2021	FY 2021-22	GSTR-3B	19-07-2021	ONLINE	AA060621511191T
June 2021	FY 2021-22	GSTR-1	09-07-2021	ONLINE	AA0606211644766
May 2021	FY 2021-22	GSTR-3B	18-06-2021	ONLINE	AA0605211749534
May 2021	FY 2021-22	GSTR-2X	14-06-2021	ONLINE	AA060521119505K
May 2021	FY 2021-22	GSTR-1	12-06-2021	ONLINE	AA0605210955455
April 2021	FY 2021-22	GSTR-3B	19-05-2021	ONLINE	AA060421164320T
April 2021	FY 2021-22	GSTR-1	10-05-2021	ONLINE	AA0604210877932
March 2022	FY 2021-22	GSTR-9C	21-12-2022	ONLINE	AB060322062360Q
March 2022	FY 2021-22	GSTR-9	20-12-2022	ONLINE	AB060322057661F
March 2022	FY 2021-22	GSTR-3B	19-04-2022	ONLINE	AA060322632900M
March 2022	FY 2021-22	GSTR-2X	12-04-2022	ONLINE	AA0603223420203
March 2022	FY 2021-22	GSTR-1	09-04-2022	ONLINE	AA060322195115H
February 2022	FY 2021-22	GSTR-3B	17-03-2022	ONLINE	AA060222417953E
February 2022	FY 2021-22	GSTR-2X	14-03-2022	ONLINE	AA060222331537J
February 2022	FY 2021-22	GSTR-1	10-03-2022	ONLINE	AA060222221028V
January 2022	FY 2021-22	GSTR-3B	19-02-2022	ONLINE	AA060122479917Y
January 2022	FY 2021-22	GSTR-2X	14-02-2022	ONLINE	AA060122325715L
January 2022	FY 2021-22	GSTR-1	10-02-2022	ONLINE	AA0601222062034

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.