Taxpayers can check return filing status of suppliers on GSTN portal
The GST Network (GSTN) portal has been developed to help buyers to check the tax payment status of their suppliers and make claiming input tax credit (ITC) easier. It would also show status of last 10 returns showing return type, financial year, tax period, date of filing and status whether GST filed or not filed.
Under GST, the Input tax credit of a taxpayer gets confirmed on purchases from another registered taxpayer when that supplier files the return. Image source: zeebiz