GST return filing status check

Steps to see the filing table

1. Open www.gst.gov.in. No login is needed.
2. Go to Search Taxpayer, then Search by GSTIN/UIN.
3. Enter the GSTIN and the captcha, then click Search.
4. Click Show Filing Table under the taxpayer details.
5. Select the financial year and return type to see each period, the date of filing and the status.

Logged-in taxpayers can also see their own detailed filing status under Services > Returns > Track Return Status.

Reading the record

• Filed every month, on or near the due date: a business that is running normally and paying its tax.
• GSTR-1 filed, GSTR-3B missing: the business has reported sales but not paid the tax in the summary return. A cash-flow warning.
• Both missing for several recent periods: the business may have stopped trading, or is in difficulty. Suspension and cancellation often follow.
• Filed late, in batches: catching up, often after a notice. Worth a conversation before giving more credit.
• Quarterly filing (QRMP): normal for businesses with turnover up to ₹5 crore; read the quarter, not the month.

Why a supplier should look before giving credit

Returns are filed by the business itself and paid for in cash, so a business that stops filing is usually one that is short of cash. That is exactly the customer who will pay your invoices late. The filing table also matters for the buyer's side of the deal: when you are the buyer, your input credit depends on your supplier filing GSTR-1, and under the second proviso to Section 16(2) you must reverse credit if you do not pay the supplier within 180 days.

Worked example: a Jaipur printing-ink supplier checks a prospective buyer's filing table before a first order of ₹3,50,000 on 60 days' credit. GSTR-1 is filed for every month, but GSTR-3B is missing for the last four months. The supplier offers 30 days on half the order and asks for advance on the rest. See how to check a GST number is active and what each registration status means. FundRaksha Trust shows the status and filing record together.

Combine it with the other checks

Filing status is one of three checks. First confirm the GSTIN is correctly formed with the GSTIN validator, then that its status is Active and the name matches, then read the filing table. A business that passes all three has given you good reason to extend normal terms; one that fails any of them has given you a reason to ask for advance.