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

ESS. R. INDUSTRIES

ESS R INDUSTRIES

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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 2021-22

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2022	Filed AA0603222076996	09-04-2022	Filed AA060322720135S	20-04-2022
February 2022	Filed AA060222171290R	09-03-2022	Filed AA0602224166599	17-03-2022
January 2022	Filed AA060122177541K	09-02-2022	Filed AA0601224892790	19-02-2022
December 2021	Filed AA061221160076P	08-01-2022	Filed AA061221557928Z	18-01-2022
November 2021	Filed AA0611211213209	08-12-2021	Filed AA0611215112704	22-12-2021
October 2021	Filed AA061021157803L	10-11-2021	Filed AA061021372703M	17-11-2021
September 2021	Filed AA060921279786L	11-10-2021	Filed AA0609216014976	19-10-2021
August 2021	Filed AA060821125514H	07-09-2021	Filed AA060821514472G	21-09-2021
July 2021	Filed AA060721141997X	09-08-2021	Filed AA060721336771A	17-08-2021
June 2021	Filed AA060621152316I	09-07-2021	Filed AA060621517778Z	19-07-2021
May 2021	Filed AA0605210725684	10-06-2021	Filed AA060521072542I	10-06-2021
April 2021	Filed AA0604211947445	21-05-2021	Filed AA060421308343R	29-05-2021

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2021	FY 2021-22	GSTR-3B	18-01-2022	ONLINE	AA061221557928Z
December 2021	FY 2021-22	GSTR-1	08-01-2022	ONLINE	AA061221160076P
November 2021	FY 2021-22	GSTR-3B	22-12-2021	ONLINE	AA0611215112704
November 2021	FY 2021-22	GSTR-1	08-12-2021	ONLINE	AA0611211213209
October 2021	FY 2021-22	GSTR-3B	17-11-2021	ONLINE	AA061021372703M
October 2021	FY 2021-22	GSTR-1	10-11-2021	ONLINE	AA061021157803L
September 2021	FY 2021-22	GSTR-3B	19-10-2021	ONLINE	AA0609216014976
September 2021	FY 2021-22	GSTR-1	11-10-2021	ONLINE	AA060921279786L
August 2021	FY 2021-22	GSTR-3B	21-09-2021	ONLINE	AA060821514472G
August 2021	FY 2021-22	GSTR-1	07-09-2021	ONLINE	AA060821125514H
July 2021	FY 2021-22	GSTR-3B	17-08-2021	ONLINE	AA060721336771A
July 2021	FY 2021-22	GSTR-1	09-08-2021	ONLINE	AA060721141997X
June 2021	FY 2021-22	GSTR-3B	19-07-2021	ONLINE	AA060621517778Z
June 2021	FY 2021-22	GSTR-1	09-07-2021	ONLINE	AA060621152316I
May 2021	FY 2021-22	GSTR-1	10-06-2021	ONLINE	AA0605210725684
May 2021	FY 2021-22	GSTR-3B	10-06-2021	ONLINE	AA060521072542I
April 2021	FY 2021-22	GSTR-3B	29-05-2021	ONLINE	AA060421308343R
April 2021	FY 2021-22	GSTR-1	21-05-2021	ONLINE	AA0604211947445
March 2022	FY 2021-22	GSTR-9C	31-12-2022	ONLINE	AB0603221619836
March 2022	FY 2021-22	GSTR-9	28-12-2022	ONLINE	AB060322105753L
March 2022	FY 2021-22	GSTR-3B	20-04-2022	ONLINE	AA060322720135S
March 2022	FY 2021-22	GSTR-1	09-04-2022	ONLINE	AA0603222076996
February 2022	FY 2021-22	GSTR-3B	17-03-2022	ONLINE	AA0602224166599
February 2022	FY 2021-22	GSTR-1	09-03-2022	ONLINE	AA060222171290R
January 2022	FY 2021-22	GSTR-3B	19-02-2022	ONLINE	AA0601224892790
January 2022	FY 2021-22	GSTR-1	09-02-2022	ONLINE	AA060122177541K

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.