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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Filing Breakdown

GSTR-1

4/12 (33%)

GSTR-3B

4/12 (33%)

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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 2023-24

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2024	Filed AA060324979830Z	24-04-2024	Filed AA0603249808124	24-04-2024
February 2024	Overdue Due 11 Mar 2024	—	Overdue Due 20 Mar 2024	—
January 2024	Overdue Due 11 Feb 2024	—	Overdue Due 20 Feb 2024	—
December 2023	Filed AB061223011992H	27-01-2024	Filed AB061223014515O	27-01-2024
November 2023	Overdue Due 11 Dec 2023	—	Overdue Due 20 Dec 2023	—
October 2023	Overdue Due 11 Nov 2023	—	Overdue Due 20 Nov 2023	—
September 2023	Filed AA060923890929C	23-10-2023	Filed AA060923892505S	23-10-2023
August 2023	Overdue Due 11 Sep 2023	—	Overdue Due 20 Sep 2023	—
July 2023	Overdue Due 11 Aug 2023	—	Overdue Due 20 Aug 2023	—
June 2023	Filed AA060623951222G	24-07-2023	Filed AA060623952092C	24-07-2023
May 2023	Overdue Due 11 Jun 2023	—	Overdue Due 20 Jun 2023	—
April 2023	Overdue Due 11 May 2023	—	Overdue Due 20 May 2023	—

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2023	FY 2023-24	GSTR-1	27-01-2024	ONLINE	AB061223011992H
December 2023	FY 2023-24	GSTR-3B	27-01-2024	ONLINE	AB061223014515O
September 2023	FY 2023-24	GSTR-1	23-10-2023	ONLINE	AA060923890929C
September 2023	FY 2023-24	GSTR-3B	23-10-2023	ONLINE	AA060923892505S
June 2023	FY 2023-24	GSTR-1	24-07-2023	ONLINE	AA060623951222G
June 2023	FY 2023-24	GSTR-3B	24-07-2023	ONLINE	AA060623952092C
March 2024	FY 2023-24	GSTR-1	24-04-2024	ONLINE	AA060324979830Z
March 2024	FY 2023-24	GSTR-3B	24-04-2024	ONLINE	AA0603249808124

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.