GSTAgent›Workflows›Supplier Risk Scoring

Vendor Compliance⏱ 5 min

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Supplier Risk Scoring

Score every supplier by filing rate, ITC match, and at-risk amount. Grade A to D. Priority follow-up queue.

A supplier who doesn't file GSTR-1 means their invoices don't appear in your GSTR-2B — and you can't claim ITC. GSTAgent scores every supplier by GSTR-1 filing consistency, invoice match rate, and ITC at risk in rupees. Grade A (safe) to Grade D (high risk). Prioritise follow-up where it matters most.

Vendor riskITC at riskFiling rateSec 16(2)(c)

View Supplier Risk Scores →

The Problem

Why this needs to be automated

📊

Hundreds of suppliers — no way to prioritise

A large CA client may have 200+ suppliers. Without a risk score, the CA treats all non-filers equally — wasting time chasing low-value suppliers and missing high-value ones.

💸

ITC at risk compounds over time

A supplier who files 6 out of 12 months means 50% of their invoices never appear in GSTR-2B. If the client has claimed all ITC, Section 73 demand risk grows every month the supplier doesn't file.

📞

Follow-up without data is guesswork

Without knowing exactly which supplier owes you which amount of ITC, follow-up calls lack specificity — and suppliers don't take vague complaints seriously.

Regulatory Context

The law that makes this matter

Sec 16(2)(aa)

GSTR-2B matching condition

ITC only if invoice appears in GSTR-2B. Supplier filing rate directly determines your ITC safety.

Sec 16(2)(c)

Tax paid by supplier

ITC available only if the supplier has paid the tax to the government. Non-filing is prima facie evidence of non-payment.

Sec 73

Recovery from recipient

If supplier has not paid tax, department can recover from the recipient who claimed ITC — even if the recipient paid the supplier.

How It Works

4 steps. Mostly automated.

Match all suppliers against GSTR-2B

Every supplier in the purchase register cross-checked against 12 months of GSTR-2B data.

Compute filing rate per supplier

Months with at least one matched invoice / total months active. 12/12 = Grade A. Below 6/12 = Grade D.

Quantify ITC at risk per supplier

For each unmatched invoice: ITC amount at risk shown in rupees. Total at-risk per supplier ranked.

Priority follow-up queue

Suppliers ranked by ITC at risk × filing inconsistency. Top 10 highest-risk suppliers shown with WhatsApp template.

Sample Output

What you actually see

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

Total suppliers analysed

Grade A — 11-12 months filed

Grade B — 8-10 months

Grade C — 5-7 months

Grade D — below 5 months

Total ITC at risk (D-grade)

₹2,84,500

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
New supplier — only 1 month of data	Insufficient data — flagged separately, not graded
Supplier with GSTIN cancelled mid-year	Cancellation date noted — invoices after cancellation flagged separately
All invoices matched but supplier filed late	Grade B — filed consistently but with delays

A-D

Grade per supplier

₹X

ITC at risk per supplier in rupees

5 min

vs days of manual supplier analysis

Follow-up template ready

FAQ

Common questions

What is the basis for filing rate computation?

Months in which the supplier has at least one invoice matched in GSTR-2B divided by months in which the supplier had invoices in our purchase register.

Can I export the supplier risk report?

Yes — export to Excel from the Vendor Analysis tab. Includes GSTIN, filing rate, total ITC, at-risk ITC, and grade.

Does GSTAgent send the follow-up messages?

GSTAgent generates a WhatsApp message template per non-filer supplier with the specific invoice numbers and ITC amount. Sending is done by the CA or client.

What if the supplier's GSTR-1 is filed but 2B not yet updated?

GSTR-2B is generated by GSTN on the 14th of each month. Invoices from suppliers who filed after the cut-off appear in the next month's 2B — shown as TIMING_PENDING not as non-filer.

Ready to run this workflow?

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

View Supplier Risk Scores →View pricing ← All workflows