Covered recipient · General Payments record

SUBIR GUHA

Allopathic & Osteopathic Physicians Family Medicine

NPI: 1104871029
CMS profile: 185852
Location: GALLATIN, TN

A name match is not confirmation of identity. CMS publishes records for different people under similar names; the NPI, specialty, and location shown on this page are the CMS-published fields that distinguish them.

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General Payments · PY2023 · Entire year

$1,590.19

85 records · 0 disputed

Summary and payment records

CMS publication 2026-06-30

Read the payment records

“Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.”
— Centers for Medicare & Medicaid Services, Open Payments

A reported payment reflects a financial relationship a company disclosed. It does not indicate wrongdoing or a conflict of interest, and it says nothing about the quality of a provider's care.

These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.

A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.

How these totals are calculated

This total is the sum of the individual General Payments record amounts CMS published for the labeled program year(s); each record amount is used unmodified. The total itself is computed by this site. Nothing is estimated, weighted, or combined across categories.
General Payments only. Research and Ownership/Investment are separate datasets and are never summed with these figures; amounts are kept separate per program year.
Methodology & Data — sourcing, labeling, and limitations.

Provider summaries generated July 26, 2026. CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state. View the official CMS record ↗

By nature of payment

PY2023 · entire year · sorted by reported total

Nature of payment	Amount	Records
Food and Beverage	$1,590.19	85

By paying entity

PY2023 · entire year · sorted by reported total

Paying entity	Amount	Records
Novo Nordisk Inc	$305.58	19
PFIZER INC.	$129.08	7
GlaxoSmithKline, LLC.	$95.51	5
ABBVIE INC.	$88.95	4
Abbott Laboratories	$87.95	3
Novartis Pharmaceuticals Corporation	$80.53	4
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$74.91	4
Ascensia Diabetes Care Us Inc.	$69.27	3
IDORSIA PHARMACEUTICALS US INC	$56.03	4
Amgen Inc.	$52.13	3
Otsuka America Pharmaceutical, Inc.	$47.01	2
Dexcom, Inc.	$42.05	2
Lundbeck LLC	$37.43	2
Boston Scientific Corporation	$36.24	1
Lilly USA, LLC	$33.04	1
SANOFI-AVENTIS U.S. LLC	$32.44	2
AstraZeneca Pharmaceuticals LP	$31.63	2
Insulet Corporation	$31.13	2
Astellas Pharma US Inc	$29.49	2
Exact Sciences Corporation	$29.20	2
Teva Pharmaceuticals USA, Inc.	$26.55	2
CeQur Corporation	$25.39	1
Janssen Pharmaceuticals, Inc	$24.12	1
Kowa Pharmaceuticals America, Inc.	$20.73	1
Esperion Therapeutics, Inc.	$19.35	1
Merck Sharp & Dohme LLC	$19.25	1
Shield Therapeutics Inc	$17.85	1
Phathom Pharmaceuticals, Inc.	$17.83	1
Xeris Pharmaceuticals, Inc.	$17.33	1
Sumitomo Pharma America, Inc.	$12.19	1

Page 1 of 2; records 1–50 of 85 matching records. This page contains 50 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.

IndustryPayments · General Payments

SUBIR GUHA

NPI 1104871029 · CMS profile ID 185852

Allopathic & Osteopathic Physicians / Family Medicine

GALLATIN, TN

A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.

General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types

Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00

Page 1 of 2; records 1–50 of 85 matching records. This page contains 50 records (maximum 50), not the full filtered export.

Filtered page: https://industrypayments.org/provider/npi-1104871029?year=2023&recipient=provider#records-h

CMS source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9

Cite these filtered records

The citation includes this program year, filters, data edition, and page of results.

Plain: SUBIR GUHA, NPI 1104871029, CMS profile ID 185852. General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 1 of 2; records 1–50 of 85 matching records. This page contains 50 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/provider/npi-1104871029?year=2023&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9.
APA 7: IndustryPayments. (2026). SUBIR GUHA, NPI 1104871029, CMS profile ID 185852. General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 1 of 2; records 1–50 of 85 matching records. This page contains 50 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/provider/npi-1104871029?year=2023&recipient=provider#records-h. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9.
Bluebook: SUBIR GUHA, NPI 1104871029, CMS profile ID 185852, IndustryPayments, General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types (Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00). Page 1 of 2; records 1–50 of 85 matching records. This page contains 50 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9. https://industrypayments.org/provider/npi-1104871029?year=2023&recipient=provider#records-h.

Centers for Medicare & Medicaid Services, Open Payments

Citation formats are provided for reference; check the requirements of your publication.

General Payments only. Research Payments and Ownership/Investment Interests are separate datasets and are not included.

Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.

Centers for Medicare & Medicaid Services, Open Payments

These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.

CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state.

IndustryPayments.org is not a consumer reporting agency as defined by the Fair Credit Reporting Act. Do not use this site to determine any person's eligibility for employment, credentialing, insurance, credit, housing, or any other purpose covered by the FCRA.

Methodology: https://industrypayments.org/methodology

Payment records · PY2023

Ordering applied by this site (date, newest first, then paying entity) · record values are shown as CMS published them

Reporting company Nature of payment

General Payments · PY2023 · Physicians and non-physician practitioners · CMS publication 2026-06-30

85 matching records · $1,590.19 reported total · 0 disputed

Nature of payment: All payment types

Records imported here November 5, 2026 (UTC).

Link to these filtered records · CMS source dataset ↗

Download all 85 matching records (CSV)

CSV includes CMS record IDs, source and publication dates, the data edition, and a link to these filters. Formula-like text cells are prefixed with an apostrophe for spreadsheet safety.

Showing records 1–50 of 85.

Paying entity	Amount	Date	Nature of payment	Dispute status	Publication flags	Published	Record ID	Source
PFIZER INC.	$10.78	12/19/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1050308049	CMS
GlaxoSmithKline, LLC.	$26.42	12/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1003168005	CMS
IDORSIA PHARMACEUTICALS US INC	$14.07	12/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1034242261	CMS
Otsuka America Pharmaceutical, Inc.	$23.69	12/07/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1014377205	CMS
Teva Pharmaceuticals USA, Inc.	$13.59	12/07/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1056877317	CMS
Phathom Pharmaceuticals, Inc.	$17.83	12/05/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1039459687	CMS
Amgen Inc.	$15.87	11/30/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1020684065	CMS
Lundbeck LLC	$20.11	11/29/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032233415	CMS
Abbott Laboratories	$17.00	11/22/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1018740075	CMS
ABBVIE INC.	$17.05	11/14/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	997400489	CMS
IDORSIA PHARMACEUTICALS US INC	$14.16	11/03/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1034242253	CMS
GlaxoSmithKline, LLC.	$14.59	10/27/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1003168017	CMS
GlaxoSmithKline, LLC.	$21.29	10/25/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1003168011	CMS
Janssen Pharmaceuticals, Inc	$24.12	10/23/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	987944177	CMS
Novo Nordisk Inc	$18.37	10/17/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000892137	CMS
Dexcom, Inc.	$19.36	10/12/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1054922729	CMS
Novo Nordisk Inc	$21.17	10/11/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000894900	CMS
IDORSIA PHARMACEUTICALS US INC	$14.20	10/04/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1034242245	CMS
PFIZER INC.	$18.02	10/04/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1050000873	CMS
GlaxoSmithKline, LLC.	$15.93	09/29/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1003167993	CMS
Amgen Inc.	$17.38	09/26/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1020684063	CMS
Teva Pharmaceuticals USA, Inc.	$12.96	09/21/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1056877275	CMS
Esperion Therapeutics, Inc.	$19.35	09/20/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1050738745	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$14.31	09/20/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1057245347	CMS
Novo Nordisk Inc	$18.15	09/14/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000892121	CMS
Otsuka America Pharmaceutical, Inc.	$23.32	09/12/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1014377197	CMS
Astellas Pharma US Inc	$13.82	09/06/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1034477467	CMS
Amgen Inc.	$18.88	08/29/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1020684061	CMS
IDORSIA PHARMACEUTICALS US INC	$13.60	08/28/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1034242237	CMS
GlaxoSmithKline, LLC.	$17.28	08/25/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1003167999	CMS
Novo Nordisk Inc	$15.89	08/23/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000892089	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$33.49	08/23/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1057414437	CMS
Novo Nordisk Inc	$0.68	08/22/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000892001	CMS
Novartis Pharmaceuticals Corporation	$19.49	08/15/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	992197324	CMS
PFIZER INC.	$19.68	08/14/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1049716843	CMS
Insulet Corporation	$12.73	08/10/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1016956059	CMS
Lundbeck LLC	$17.32	08/10/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1032233411	CMS
Novo Nordisk Inc	$19.84	08/09/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000870987	CMS
Novo Nordisk Inc	$0.82	08/08/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000892017	CMS
CeQur Corporation	$25.39	08/07/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1031933453	CMS
Novo Nordisk Inc	$22.32	08/03/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000894929	CMS
ABBVIE INC.	$28.43	07/17/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	997400487	CMS
Novo Nordisk Inc	$21.77	07/13/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000894913	CMS
PFIZER INC.	$18.79	07/06/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1049910615	CMS
Novartis Pharmaceuticals Corporation	$19.42	06/29/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	992197313	CMS
Novo Nordisk Inc	$18.69	06/28/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000892153	CMS
PFIZER INC.	$22.27	06/22/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1050300997	CMS
Ascensia Diabetes Care Us Inc.	$20.65	06/12/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1017941329	CMS
Novo Nordisk Inc	$15.29	06/02/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000892075	CMS
Novo Nordisk Inc	$19.68	05/25/2023	Food and Beverage	No dispute reported	Delay: No Change: UNCHANGED	06/30/2026	1000892183	CMS

By program year

All program years on this page · sorted by year

Program year	Amount	Records
PY2019	$1,380.71	102
PY2020	$3,088.47	143
PY2021	$1,878.05	127
PY2022	$1,460.05	79
PY2023	$1,590.19	85
PY2024	$1,444.96	73
PY2025	$1,818.08	84

Source & provenance

Dataset: CMS Open Payments — General Payments
Publisher of source data: Centers for Medicare & Medicaid Services
CMS publication date: 2026-06-30
Program years on this page: 2019, 2020, 2021, 2022, 2023, 2024, 2025

Source files and profile matching

Source files: Dataset page · Bulk file · PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024 , PY2025
Generated from: OP_DTL_GNRL_PGYR2025_P06302026_06032026.csv

One page per canonical provider; split Profile_IDs are merged via Associated_Covered_Recipient_Profile_ID_1/_2 from the Covered Recipient Profile Supplement.

Corrections to the substance of a record route to CMS through its review-and-dispute process; errors in how this site mirrors or displays a record route to us. Both paths are described in Methodology & Data.