Before releasing vendor payments or claiming input tax credit, verifying whether your supplier files returns regularly protects your business from blocked working capital. When a vendor delays filing GSTR-1, the invoice fails to appear in your auto-drafted GSTR-2B statement, blocking credit under Section 16(2)(aa) of the CGST Act. Routine verification using the public portal search takes under two minutes per vendor.
Step-by-step portal search path
You do not need a portal login to check vendor compliance. The public search tool is open on the homepage of the common portal:
- Navigate to Search Taxpayer: On the GST portal homepage, click the top menu tab labelled Search Taxpayer.
- Choose Search by GSTIN / UIN: Select the option to search by GSTIN or UIN from the drop-down menu.
- Enter details: Type the supplier 15-digit GSTIN and the security captcha code shown on screen, then click Search.
- Open filing history: The portal displays registration particulars (legal name, trade name, status, and registration date). Scroll down to the Return Filing Table at the bottom of the profile page.
Filing table scope: The public Return Filing Table presents return records across two tabs (Current FY and Previous FY), listing the financial year, tax period, return type, date of filing, status, and Application Reference Number (ARN).
What each return filing status means
The Return Filing Table shows distinct statuses for each return period. Understanding these indicators tells you whether your inward invoices are safe to claim or require immediate follow-up.
| Return type | Status shown | Operational meaning | Impact on your ITC |
|---|---|---|---|
| Form GSTR-1 / IFF | Filed | Supplier reported outward supplies and completed filing with DSC or EVC. | Invoices flow to your GSTR-2B per cut-off rules. |
| Form GSTR-1 / IFF | Not Filed | Supplier has not completed filing for that tax period. | Invoices absent from GSTR-2B; ITC blocked under Section 16(2)(aa). |
| Form GSTR-3B | Filed | Supplier completed return filing and discharged summary tax liability. | Satisfies tax payment condition under Section 16(2)(c). |
| Form GSTR-3B | Not Filed | Supplier failed to file summary return and discharge tax. | Risk of ITC reversal under Rule 37A if unfiled past statutory limits. |
Under Rule 59 of the CGST Rules, the monthly due date for GSTR-1 is the 11th of the succeeding month. If the supplier status shows "Filed" but the filing date is after the 11th, the invoice rolls over to next month GSTR-2B. Reconcile this timing against our GSTR-2B reconciliation guide before finalizing your GSTR-3B claim.
Why checking GSTR-3B status matters
A supplier can file GSTR-1 so that invoices appear in your GSTR-2B, yet fail to file GSTR-3B to deposit the collected tax. Under Rule 37A of the CGST Rules, if your supplier fails to file GSTR-3B by 30 September following the end of the financial year in which you availed credit, you must reverse that input tax credit in your own GSTR-3B on or before 30 November.
Overdue supplier GSTR-3B: If a vendor shows persistent "Not Filed" statuses in GSTR-3B across multiple months, you face mandatory credit reversal plus interest under Section 50 if left unaddressed by the annual cut-off date.
Worked example: vendor screening and credit impact
Consider an engineering firm, Precision Spares Private Limited, reviewing three key vendor payments on 18 October 2026 for supplies invoiced in September 2026.
| Supplier | Invoice tax value | GSTR-1 status (Sept) | GSTR-3B status (Aug) | Action required |
|---|---|---|---|---|
| Alpha Toolings | ₹1,25,000 | Filed (10 Oct 2026) | Filed | Release payment; claim ITC in September GSTR-3B. |
| Beta Forgings | ₹75,000 | Not Filed | Filed | Hold GST portion (₹75,000); invoice absent from 2B. |
| Gamma Steels | ₹1,50,000 | Filed (11 Oct 2026) | Not Filed (3 months) | Release base amount; hold tax pending GSTR-3B clearance. |
Calculation of tax withheld on non-compliant vendors:
Total pending ITC at risk = ₹75,000 + ₹1,50,000 = ₹2,25,000.
Holding the GST amount of ₹2,25,000 prevents negative cash flow when filing GSTR-3B on the 20th.
Vendor follow-up communication template
When the Return Filing Table shows "Not Filed" after the due date, send a prompt written escalation to their accounts team:
Frequently asked questions
Can I check a supplier GST return filing status without logging in?
Yes. On the public GST portal homepage, navigate to Search Taxpayer, select Search by GSTIN / UIN, enter the supplier 15-digit GSTIN, solve the captcha, and view the Return Filing Table for GSTR-1 and GSTR-3B.
Why is an invoice missing in GSTR-2B if the supplier status shows Filed?
The supplier may have filed GSTR-1 after the monthly cut-off date of the 11th, pushing the document into the subsequent month GSTR-2B, or they omitted the invoice from Table 4A B2B outward supplies.
What happens if a supplier files GSTR-1 but never files GSTR-3B?
The invoice appears in your GSTR-2B, but under Rule 37A, if the supplier does not file GSTR-3B by 30 September following the financial year end, you must reverse the claimed credit by 30 November.
Reconcile your inward invoices automatically
Run vendor-wise matching against your monthly GSTR-2B in seconds. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 24 October 2026. Sources: CGST Act Section 16, CGST Rules Rule 37A, GSTN GSTR-1 User Guide.