Last reviewed: 27 September 2026 · By the GSTRisk team · General information, not tax advice.
A supplier with an active registration can still be a risk if they do not file their returns. Your input tax credit depends on the supplier reporting your invoices, so it is worth checking their filing record, especially for large or regular suppliers.
In short: on gst.gov.in, open Search Taxpayer, enter the GSTIN, press Show Filing Table, pick the financial year and look for gaps in GSTR-1 and GSTR-3B.
How to open a supplier’s filing table
- Go to the Search Taxpayer page on the GST portal. No login is needed.
- Enter the supplier’s GSTIN and the captcha, then press Search.
- Below the registration details, press Show Filing Table.
- Choose the financial year and press Search. The portal lists the returns filed for that year, period by period, with the date each was filed.
- Press Show Return Filing Frequency to see whether the supplier files monthly or quarterly.
Which returns matter to you as a buyer
| Return | What it is | Why you care |
|---|---|---|
| GSTR-1 (or IFF) | The supplier’s statement of outward supplies, invoice by invoice | Your invoice reaches your GSTR-2B only after the supplier reports it here |
| GSTR-3B | The supplier’s summary return with tax payment | Shows the supplier is declaring and paying tax |
| GSTR-4 | Annual return of a composition taxpayer | If you see this, the supplier is under the composition scheme and cannot charge GST |
Monthly and quarterly filers
Monthly filers file GSTR-1 by the 11th of the next month. Smaller businesses under the QRMP scheme (aggregate turnover up to ₹5 crore) file GSTR-1 quarterly, and can upload invoices for the first two months of a quarter through the Invoice Furnishing Facility (IFF). So a quarterly filer will show fewer GSTR-1 entries, and that is normal. Check the filing frequency before you read gaps as a problem.
How to read what you see
- Every period filed, close to the due date: a good sign.
- Filed, but often weeks late: your credit may reach your GSTR-2B late, which can push it into a later month.
- Recent months missing: ask the supplier why before your next payment. Invoices they have not reported will not appear in your GSTR-2B.
- Several consecutive months missing: a serious risk. A regular taxpayer’s registration can be cancelled for not filing returns for a continuous period of six months.
- GSTR-3B filed but GSTR-1 missing (or the reverse): ask for an explanation; the two should normally move together.
What the filing table does not show
The table shows that a return was filed, not what was in it. It does not confirm that your specific invoice was reported. For that, check your own GSTR-2B, or the Invoice Management System (IMS) on the portal, where invoices your suppliers have reported appear for you to accept, reject or keep pending.
Checking many suppliers
Checking dozens of suppliers one by one on the portal is slow. The GSTRisk supplier watchlist checks registration status and the latest GSTR-1 and GSTR-3B filings for your whole list, re-checks every 30 days and alerts you if a supplier falls behind. For a single supplier, the GSTRisk checker shows recent filings under Check live GST status.
Check a supplier now: use the free GSTIN checker for the format and live registration status, or add your whole supplier list to the free supplier watchlist and get an email if a registration changes.
Sources
- GST portal user manual: Search Taxpayer
- ClearTax: how to check if a vendor has filed GST returns
- GSTN advisory on the Invoice Management System (IMS)
- Section 29(2), CGST Act 2017 (Indian Kanoon)