| Filed |
Return submitted successfully for this period |
ITC on this supplier's invoices for this month is safe to claim |
| Not Filed |
Return hasn't been submitted for this period |
Hold ITC on their invoices; follow up with the supplier |
| Filed — Late |
Return was filed after the due date |
ITC is still claimable; treat the delay as a compliance signal to watch |
| To Be Filed |
Due date hasn't passed yet; return is pending, not overdue |
Recheck after the due date before finalizing your ITC claim |
| Not Applicable |
This return isn't required for this taxpayer or period |
No action needed — common for quarterly filers or newly registered taxpayers |