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A buyer books vendor invoices and claims credit without knowing whether the vendor's registration is active or whether the vendor has filed the returns that make the credit valid.
Search Taxpayer shows registration status; the filing table shows GSTR-1 and GSTR-3B status by period and the vendor's filing frequency. Filed GSTR-1 puts the invoice in GSTR-2B; filed GSTR-3B shows tax was paid.
Vendor list ranked by monthly GST value; a check date around the 12th; a log of vendor status, last GSTR-1 period and last GSTR-3B period.
A short list of vendors whose credit is at risk this month, with the GST amount for each, ready for follow-up before the return is filed.
Go to the GST portal, open Search Taxpayer, and enter the vendor’s GSTIN. The result shows whether the registration is Active, Suspended or Cancelled. From the same screen, open the filing table for the financial year to see which GSTR-1 and GSTR-3B periods the vendor has filed and whether they file monthly or quarterly. Two minutes per vendor tells you which credit is safe this month.
Steps: where to click and what you see
The portal layout changes from time to time, so treat the labels below as a guide.
| Step | Where | What you see | What it means for your ITC |
|---|---|---|---|
| 1 | gst.gov.in, Search Taxpayer, Search by GSTIN/UIN | Legal name, trade name, state, registration date | Confirm it is the vendor you think it is |
| 2 | Same result, status field | Active, Suspended or Cancelled | Cancelled: no valid credit on invoices after the date |
| 3 | Show filing table, choose financial year | Each return and period with filing date | Gaps show which months are at risk |
| 4 | Return filing frequency | Monthly or quarterly | Quarterly vendors reach your GSTR-2B later |
Read the filing table this way:
- GSTR-1 filed: the vendor reported its sales; the invoice should appear in your GSTR-2B.
- GSTR-1 not filed: the invoice will not be in your GSTR-2B. You cannot claim it this month.
- GSTR-3B filed: the vendor declared and paid its tax for that period.
- GSTR-3B not filed for several months: a warning sign even if GSTR-1 is filed.
Does a filed return mean your credit is safe?
Mostly, but not fully. Under Section 16(2)(aa) of the CGST Act, 2017, your credit must appear in GSTR-2B, which needs the vendor’s GSTR-1. Under Section 16(2)(c), the vendor must also have actually paid the tax. A vendor who uploads invoices in GSTR-1 but never files GSTR-3B creates a risk that the department can raise later, sometimes years later.
If the vendor is cancelled or suspended, stop and ask questions before paying their GST portion.
Worked example: five vendors on the 12th
A Delhi trading firm checks its five largest vendors on the 12th of the month:
| Vendor | Invoice value | GST at 18% | GSTR-1 status | Result |
|---|---|---|---|---|
| A | ₹4,00,000 | ₹72,000 | Filed | Safe |
| B | ₹2,50,000 | ₹45,000 | Filed | Safe |
| C | ₹1,00,000 | ₹18,000 | Pending | At risk |
| D | ₹60,000 | ₹10,800 | Pending | At risk |
| E | ₹1,50,000 | ₹27,000 | Filed (quarterly, via IFF) | Safe |
Vendors C and D together have ₹1,60,000 of invoices carrying ₹28,800 of GST (₹18,000 plus ₹10,800). If they do not file by the 13th, that ₹28,800 will be missing from GSTR-2B on the 14th, and the firm will pay it in cash this month instead. Two phone calls on the 12th can often save that cash.
How often should you check your vendors?
- At onboarding: always, before the first payment.
- Monthly: for the vendors that make up most of your credit, around the 11th to 13th.
- Quarterly: for small, regular vendors.
- Immediately: if a vendor changes bank account, address or name, or if GSTR-2B suddenly drops.
What to read next
When a vendor has not filed, you need a polite, firm message: see vendor GSTR-1 follow-up letter templates. To see how much credit is at stake across the year, read ITC leakage under Rule 36(4). If you are unsure how to read the GSTIN itself, start with what a GSTIN means.
GST inward matching (GSTR-2B, ITC, IMS) is on the TransactIG roadmap. See the GST reconciliation page.