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 2025-26

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2026	Filed AA050326092600G	11-04-2026	Filed AA050326254560G	19-04-2026
February 2026	Filed AA0502260686529	10-03-2026	Filed AA0502261932880	20-03-2026
January 2026	Filed AA050126067151O	10-02-2026	Filed AA0501261926356	20-02-2026
December 2025	Filed AA0512250997224	10-01-2026	Filed AA051225283053J	20-01-2026
November 2025	Filed AA0511250717575	11-12-2025	Filed AA051125174160Q	19-12-2025
October 2025	Filed AA0510250698636	11-11-2025	Filed AA051025180605G	20-11-2025
September 2025	Filed AA050925071856Q	10-10-2025	Filed AA0509252341757	19-10-2025
August 2025	Filed AA0508250674160	11-09-2025	Filed AA0508251683160	20-09-2025
July 2025	Filed AA050725061282D	10-08-2025	Filed AA050725171620C	20-08-2025
June 2025	Filed AA050625085162B	11-07-2025	Filed AA0506252433188	19-07-2025
May 2025	Filed AA0505250744638	11-06-2025	Filed AA0505251716751	20-06-2025
April 2025	Filed AA0504250677708	10-05-2025	Filed AA050425181760A	20-05-2025

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
June 2025	FY 2025-26	ITC-04	25-04-2026	ONLINE	AA051825000283L
May 2025	FY 2025-26	ITC-04	24-10-2025	ONLINE	AA051725000146N
December 2025	FY 2025-26	GSTR-3B	20-01-2026	ONLINE	AA051225283053J
December 2025	FY 2025-26	GSTR-1	10-01-2026	ONLINE	AA0512250997224
November 2025	FY 2025-26	GSTR-3B	19-12-2025	ONLINE	AA051125174160Q
November 2025	FY 2025-26	GSTR-1	11-12-2025	ONLINE	AA0511250717575
October 2025	FY 2025-26	GSTR-3B	20-11-2025	ONLINE	AA051025180605G
October 2025	FY 2025-26	GSTR-2X	14-11-2025	ONLINE	AA051025102096V
October 2025	FY 2025-26	GSTR-1	11-11-2025	ONLINE	AA0510250698636
September 2025	FY 2025-26	GSTR-3B	19-10-2025	ONLINE	AA0509252341757
September 2025	FY 2025-26	GSTR-1	10-10-2025	ONLINE	AA050925071856Q
August 2025	FY 2025-26	GSTR-3B	20-09-2025	ONLINE	AA0508251683160
August 2025	FY 2025-26	GSTR-1	11-09-2025	ONLINE	AA0508250674160
July 2025	FY 2025-26	GSTR-3B	20-08-2025	ONLINE	AA050725171620C
July 2025	FY 2025-26	GSTR-1	10-08-2025	ONLINE	AA050725061282D
June 2025	FY 2025-26	GSTR-3B	19-07-2025	ONLINE	AA0506252433188
June 2025	FY 2025-26	GSTR-2X	17-07-2025	ONLINE	AA050625176999E
June 2025	FY 2025-26	GSTR-1	11-07-2025	ONLINE	AA050625085162B
May 2025	FY 2025-26	GSTR-3B	20-06-2025	ONLINE	AA0505251716751
May 2025	FY 2025-26	GSTR-2X	17-06-2025	ONLINE	AA0505251234985
May 2025	FY 2025-26	GSTR-1	11-06-2025	ONLINE	AA0505250744638
April 2025	FY 2025-26	GSTR-3B	20-05-2025	ONLINE	AA050425181760A
April 2025	FY 2025-26	GSTR-2X	15-05-2025	ONLINE	AA050425111245Q
April 2025	FY 2025-26	GSTR-1	10-05-2025	ONLINE	AA0504250677708
March 2026	FY 2025-26	GSTR-3B	19-04-2026	ONLINE	AA050326254560G
March 2026	FY 2025-26	GSTR-2X	16-04-2026	ONLINE	AA0503261829720
March 2026	FY 2025-26	GSTR-1	11-04-2026	ONLINE	AA050326092600G
February 2026	FY 2025-26	GSTR-3B	20-03-2026	ONLINE	AA0502261932880
February 2026	FY 2025-26	GSTR-1	10-03-2026	ONLINE	AA0502260686529
January 2026	FY 2025-26	GSTR-3B	20-02-2026	ONLINE	AA0501261926356
January 2026	FY 2025-26	GSTR-1	10-02-2026	ONLINE	AA050126067151O

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.