Manager-Accounts & GST Consultant
5124 Points
Joined July 2014
When your buyer will upload GSTR-1 you will get to know your purchases.
When will proceed to file GSTR-3(monthly return), he will not be allowed to submit, if the tax which has calculated on the basis of GSTR-1 & 2, has been paid in full.
And if does not file return you can see his decreased compliance rating.