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

A R ENGINEERING WORKS

RESHMA PARWEEN

19DCFPP0994E1ZA

Active Regular Reg. 12/06/2019

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

Return-wise Status — FY 2021-22

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2022	Filed AA190322101624N	05-04-2022	Filed AA190322836972Y	20-04-2022
February 2022	Filed AA190222459449W	16-03-2022	Filed AA190222506216L	17-03-2022
January 2022	Filed AA190122270296A	11-02-2022	Filed AA190122419524G	16-02-2022
December 2021	Filed AA191221100824N	05-01-2022	Filed AA191221796920Z	19-01-2022
November 2021	Filed AA191121148009H	08-12-2021	Filed AA191121426545E	16-12-2021
October 2021	Filed AA191021113957B	08-11-2021	Filed AA191021314682L	12-11-2021
September 2021	Filed AA190921129213C	05-10-2021	Filed AA190921130489W	05-10-2021
August 2021	Filed AA190821260881Z	11-09-2021	Filed AA1908213803525	15-09-2021
July 2021	Filed AA1907214542463	18-08-2021	Filed AA190721491956J	19-08-2021
June 2021	Filed AA190621744501C	21-07-2021	Filed AA190621821113L	22-07-2021
May 2021	Filed AA190521460945X	05-07-2021	Filed AA1905215241787	13-07-2021
April 2021	Filed AA190421552076B	24-06-2021	Filed AA1904215542591	25-06-2021

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2021	FY 2021-22	GSTR-3B	19-01-2022	ONLINE	AA191221796920Z
December 2021	FY 2021-22	GSTR-1	05-01-2022	ONLINE	AA191221100824N
November 2021	FY 2021-22	GSTR-3B	16-12-2021	ONLINE	AA191121426545E
November 2021	FY 2021-22	GSTR-1	08-12-2021	ONLINE	AA191121148009H
October 2021	FY 2021-22	GSTR-3B	12-11-2021	ONLINE	AA191021314682L
October 2021	FY 2021-22	GSTR-1	08-11-2021	ONLINE	AA191021113957B
September 2021	FY 2021-22	GSTR-1	05-10-2021	ONLINE	AA190921129213C
September 2021	FY 2021-22	GSTR-3B	05-10-2021	ONLINE	AA190921130489W
August 2021	FY 2021-22	GSTR-3B	15-09-2021	ONLINE	AA1908213803525
August 2021	FY 2021-22	GSTR-1	11-09-2021	ONLINE	AA190821260881Z
July 2021	FY 2021-22	GSTR-3B	19-08-2021	ONLINE	AA190721491956J
July 2021	FY 2021-22	GSTR-1	18-08-2021	ONLINE	AA1907214542463
June 2021	FY 2021-22	GSTR-3B	22-07-2021	ONLINE	AA190621821113L
June 2021	FY 2021-22	GSTR-1	21-07-2021	ONLINE	AA190621744501C
May 2021	FY 2021-22	GSTR-3B	13-07-2021	ONLINE	AA1905215241787
May 2021	FY 2021-22	GSTR-1	05-07-2021	ONLINE	AA190521460945X
April 2021	FY 2021-22	GSTR-3B	25-06-2021	ONLINE	AA1904215542591
April 2021	FY 2021-22	GSTR-1	24-06-2021	ONLINE	AA190421552076B
March 2022	FY 2021-22	GSTR-3B	20-04-2022	ONLINE	AA190322836972Y
March 2022	FY 2021-22	GSTR-1	05-04-2022	ONLINE	AA190322101624N
February 2022	FY 2021-22	GSTR-3B	17-03-2022	ONLINE	AA190222506216L
February 2022	FY 2021-22	GSTR-1	16-03-2022	ONLINE	AA190222459449W
January 2022	FY 2021-22	GSTR-3B	16-02-2022	ONLINE	AA190122419524G
January 2022	FY 2021-22	GSTR-1	11-02-2022	ONLINE	AA190122270296A

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.