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

M/S LUPIN LTD

LUPIN LIMITED

05AAACL1069K1ZL

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 2024-25

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2025	Filed AA0503250882268	11-04-2025	Filed AA050325229360N	18-04-2025
February 2025	Filed AA0502250684278	10-03-2025	Filed AA050225164330Q	19-03-2025
January 2025	Filed AA050125065987X	10-02-2025	Filed AA050125185919V	20-02-2025
December 2024	Filed AA051224106285O	13-01-2025	Filed AA0512242876618	22-01-2025
November 2024	Filed AA0511240673894	11-12-2024	Filed AA0511241872974	20-12-2024
October 2024	Filed AA051024078541J	11-11-2024	Filed AA0510241666098	20-11-2024
September 2024	Filed AA050924082870Z	10-10-2024	Filed AA050924214860A	18-10-2024
August 2024	Filed AA0508240656318	11-09-2024	Filed AA0508241745540	20-09-2024
July 2024	Filed AA0507240616265	10-08-2024	Filed AA050724178617U	20-08-2024
June 2024	Filed AA0506240783743	10-07-2024	Filed AA0506242344569	19-07-2024
May 2024	Filed AA050524066145E	11-06-2024	Filed AA0505241609841	20-06-2024
April 2024	Filed AA050424064005O	10-05-2024	Filed AA050424130004Z	17-05-2024

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
June 2024	FY 2024-25	ITC-04	24-04-2025	ONLINE	AA051824000174O
May 2024	FY 2024-25	ITC-04	25-10-2024	ONLINE	AA051724000243T
December 2024	FY 2024-25	GSTR-3B	22-01-2025	ONLINE	AA0512242876618
December 2024	FY 2024-25	GSTR-1	13-01-2025	ONLINE	AA051224106285O
November 2024	FY 2024-25	GSTR-3B	20-12-2024	ONLINE	AA0511241872974
November 2024	FY 2024-25	GSTR-1	11-12-2024	ONLINE	AA0511240673894
October 2024	FY 2024-25	GSTR-3B	20-11-2024	ONLINE	AA0510241666098
October 2024	FY 2024-25	GSTR-2X	15-11-2024	ONLINE	AA051024101965L
October 2024	FY 2024-25	GSTR-1	11-11-2024	ONLINE	AA051024078541J
September 2024	FY 2024-25	GSTR-3B	18-10-2024	ONLINE	AA050924214860A
September 2024	FY 2024-25	GSTR-1	10-10-2024	ONLINE	AA050924082870Z
August 2024	FY 2024-25	GSTR-3B	20-09-2024	ONLINE	AA0508241745540
August 2024	FY 2024-25	GSTR-1	11-09-2024	ONLINE	AA0508240656318
July 2024	FY 2024-25	GSTR-3B	20-08-2024	ONLINE	AA050724178617U
July 2024	FY 2024-25	GSTR-1	10-08-2024	ONLINE	AA0507240616265
June 2024	FY 2024-25	GSTR-3B	19-07-2024	ONLINE	AA0506242344569
June 2024	FY 2024-25	GSTR-1	10-07-2024	ONLINE	AA0506240783743
May 2024	FY 2024-25	GSTR-3B	20-06-2024	ONLINE	AA0505241609841
May 2024	FY 2024-25	GSTR-1	11-06-2024	ONLINE	AA050524066145E
April 2024	FY 2024-25	GSTR-3B	17-05-2024	ONLINE	AA050424130004Z
April 2024	FY 2024-25	GSTR-1	10-05-2024	ONLINE	AA050424064005O
March 2025	FY 2024-25	GSTR-9	29-12-2025	ONLINE	AA0503254593374
March 2025	FY 2024-25	GSTR-9C	29-12-2025	ONLINE	AA050325460803C
March 2025	FY 2024-25	GSTR-3B	18-04-2025	ONLINE	AA050325229360N
March 2025	FY 2024-25	GSTR-2X	15-04-2025	ONLINE	AA0503251466590
March 2025	FY 2024-25	GSTR-1	11-04-2025	ONLINE	AA0503250882268
February 2025	FY 2024-25	GSTR-3B	19-03-2025	ONLINE	AA050225164330Q
February 2025	FY 2024-25	GSTR-1	10-03-2025	ONLINE	AA0502250684278
January 2025	FY 2024-25	GSTR-3B	20-02-2025	ONLINE	AA050125185919V
January 2025	FY 2024-25	GSTR-1	10-02-2025	ONLINE	AA050125065987X

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.