Vendor Compliance⏱ 3 min

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Non-Filer Follow-up

Identify non-filing suppliers, quantify ITC at risk, and generate follow-up messages ready to send.

Every supplier who hasn't filed GSTR-1 is costing you ITC. GSTAgent identifies non-filers, shows exactly how much ITC you've lost per supplier, and generates a specific WhatsApp or email follow-up message with invoice numbers and amounts — so your follow-up is data-driven, not a vague reminder.

Non-filerWhatsAppITC recoveryGSTR-1

Identify Non-Filers →

The Problem

Why this needs to be automated

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No visibility into who hasn't filed

Without GSTR-2B reconciliation, you don't know which suppliers have filed GSTR-1 and which haven't. The ITC gap builds silently month after month.

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Generic reminders get ignored

A generic "please file your GSTR-1" message to a supplier has no urgency. A message that says "Invoice XYZ for ₹2,84,000 is not in our GSTR-2B — we cannot claim ₹25,560 ITC" gets attention.

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September deadline creates urgency

ITC must be claimed by September GSTR-3B of the following year. Non-filer follow-up in Q3 and Q4 of the FY is critical to recover lost ITC before the deadline.

Regulatory Context

The law that makes this matter

Sec 16(2)(aa)

ITC blocked until 2B appears

No invoice in GSTR-2B = no ITC. Supplier must file GSTR-1 for their invoice to appear in your GSTR-2B.

Sec 16(4)

September ITC deadline

ITC for a FY must be claimed by the September GSTR-3B of the following year — or it is permanently lost.

Sec 122

Penalty for non-filing supplier

Supplier faces ₹100/day per return (CGST + SGST) for late filing. This is a useful data point when following up.

How It Works

4 steps. Mostly automated.

Identify non-filers from GSTR-2B gap

All suppliers with invoices in purchase register but not in GSTR-2B — categorised as UNREPORTED or TIMING_PENDING.

Quantify ITC at risk per supplier

Exact ITC amount (CGST + SGST + IGST) blocked per supplier, per invoice, shown in rupees.

Generate follow-up message

WhatsApp/email template generated per supplier — includes GSTIN, specific invoice numbers, taxable amounts, and ITC blocked. Personalised, specific, actionable.

Track resolution

After supplier files, invoices move from UNREPORTED to MATCHED in next month's 2B reconciliation. Tracker updated automatically.

Sample Output

What you actually see

Sample data — Metro Print Works Pvt. Ltd · FY 2026-27

Non-filer suppliers identified

Total blocked invoices

Total ITC blocked

₹1,84,230

Follow-up messages generated

ITC recovered (prev month)

₹84,500

Still pending

₹99,730

Sample data for illustration only. Actual results depend on your client's Tally data. Not professional tax advice.

Edge Cases

How GSTAgent handles the tricky ones

Scenario	GSTAgent Output
Supplier has filed but under wrong GSTIN	Invoice stays UNREPORTED — ask supplier to verify GSTIN on invoice
Invoice reported in GSTR-1 but wrong amount	INV_CONFLICT status — amount mismatch shown to supplier
Supplier filed after GSTR-2B cut-off date	TIMING_PENDING — will appear next month, no follow-up needed

3 min

Non-filer list + messages ready

₹X

Exact ITC per supplier shown

Invoice-level

Message is specific, not generic

Sep

Deadline tracked per supplier

FAQ

Common questions

What does the WhatsApp message say?

It references your GSTIN, the supplier's GSTIN, the specific invoice numbers outstanding, taxable value, and exact ITC blocked — and requests them to file GSTR-1 at the earliest.

Can I send it directly from GSTAgent?

GSTAgent generates the message text. Sending is via WhatsApp Web or email — copy and paste. Direct integration is on the roadmap.

What if the supplier refuses to file?

Document your follow-up attempts. If ITC is denied by department, documented supplier non-compliance may support your defence. Also consider switching suppliers.

How quickly does resolution show in 2B?

If the supplier files GSTR-1 before the 13th of next month, their invoices appear in the next month's GSTR-2B. Resolution is visible within 30 days.

Ready to run this workflow?

A GSTAgent subscription code is required. CA firm plans from ₹1,400/month for 10 clients.

Identify Non-Filers →View pricing ← All workflows