Below are some important annexures for understanding purpose.
Annexure 1 : Taxpayer Types and Returns Applicable
| Type of taxpayer | Returns | Transactions covered |
| Regular/SEZ Unit/SEZ Developer/Casual Taxable Person | GSTR-1 | Details of outward supplies of goods or services |
| Regular/SEZ Unit/SEZ Developer/Casual Taxable Person | GSTR-2A | Details of auto drafted supplies of purchases (mostly from GSTR 1 of the supplier). Includes transactions from all suppliers whether or not GSTR 1 is filed by supplier |
| Regular/SEZ Unit/SEZ Developer/Casual Taxable Person | GSTR 2B | Static statement generated on 14th of next month or due date of GSTR 1 whichever is later. Includes auto-drafted purchase transactions where the supplier has filed their GSTR 1 |
| Regular/SEZ Unit/SEZ Developer/Casual Taxable Person | GSTR-3B | Summarised Monthly Return containing aggregate details of Sales, ITC claimed and tax liability. |
| Regular/SEZ Unit/SEZ Developer/Casual Taxable Person | GSTR – 9 | Annual return |
| Regular/SEZ Unit/SEZ Developer/Casual Taxable Person | GST ITC-04 | Details of goods/capital goods sent to job worker and received back |
| Composition | GSTR-4 | Quarterly return for registered person opting for composition levy.( Businesses having turnover upto 1.5 cr) |
| Composition | GSTR-4A | Auto-drafted purchase details for composition dealer. (Mostly auto-drafted from GSTR-1 of supplier) |
| Composition | GSTR – 9A | Annual return |
| Non Resident Taxable Person | GSTR-5 | Return for Non-resident taxable person |
| Non Resident Online Services Provider | GSTR-5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India |
| Input Service Distributor (ISD) | GSTR-6 | Return for input service distributor |
| Input service distributor (ISD) | GSTR-6A | Details of inward supplies auto-drafted form (Auto-drafted from GSTR-1) |
| Tax Deductor | GSTR-7 | Return for Tax Deducted at Source |
| Tax Deductor | GSTR 7A | Tax Deduction at Source Certificate |
| Tax Collector (Electronic Commerce Operator) | GSTR – 8 | Statement for tax collection at source |
| Tax Collector (Electronic Commerce Operator) | GSTR – 9B | Annual return |
| Regular/SEZ Unit/SEZ Developer/Casual Taxable Person | GSTR-10 | Final return |
| Consulate or Embassy of Foreign Country/United Nation Body/Other Notified Persons | GSTR -11 | Statement of inward supplies by persons having Unique Identification Number (UIN) |
| Taxpayer having turnover above 2 cr. | GSTR – 9C | Reconciliation Statement of GST and Annual Accounts |
Annexure 2 : Taxpayer Details (KYC)
- Basic Information
| Description | Field Specifications | Example |
| GSTIN of the Tax Payer | String | 27ABCDE1245A1ZD |
| Legal Name of Business | String | ABC Ltd. |
| State Jurisdiction | String | Maharashtra |
| Centre Jurisdiction | String | Delhi |
| Date of Registration | Date [DD/MM/YYYY] | 01-07-2017 |
| Constitution of Business | String | Company |
| Taxpayer type | String | Regular |
| Nature of Business Activity | Array of Strings | Examples – [“Bonded Warehouse”, “Factory / Manufacturing”, “Input Service Distributor (ISD)”, “Office / Sale Office” ] |
| GSTN status | String | Active |
| Date Of Cancellation | Date [DD/MM/YYYY] | NA |
| Last Updated Date | Date [DD/MM/YYYY] | 01-06-2018 |
| State Jurisdiction Code | String | AP003 |
| Centre Jurisdiction Code | String | AP004 |
| Trade Name | String | ABC Ltd. |
- Principal and Additional Place of Business
| Description | Field Specifications | Example |
| Building Name | String | Infotech Park |
| Street | String | Mahavir Road |
| Location | String | Vashi |
| Door Number | String | T131 |
| State Name | String | Maharashtra |
| Floor | String | 3rd Floor |
| Latitude | String | 74.2179 |
| Longitude | String | 27.0238 |
| Pin Code | Integer | 400705 |
| Nature of Place of business (Additional/Principal) | Array of Strings | Wholesale Business |
- Return filing status
| Description | Field Specification | Example |
| ARN Number generated after filing | Alphanumeric (Max length:25) | AA010143556587A |
| Tax Period Selected by user | String(MMYYYY) | 032018 |
| Mode of Filing | String((OFFLINE/ONLINE)) | ONLINE |
| Date of Filing | String(DD-MM-YYYY) | 08-02-2017 |
| Return Type | String | GSTR1 |
| Status of the Return filed | String(10 Character) | Filed |
| Is Return Valid/Invalid? | 1 Character | Y/N |
List of Taxpayer Types
- Regular
- Composition
- Input Service Distributor (ISD)
- Tax Deductor
- Casual Taxable Person
- SEZ Unit
- SEZ Developer
- Tax Collector (Electronic Commerce Operator)
- Consulate or Embassy of Foreign Country United Nation Body
- Non Resident Taxable Person Other Notified Persons
List of GSTN Status
- Active
- Cancelled
- Provisional
- Inactive
- Active pending Verification
- Suspended
Annexure 3 : GST Returns and Sections for fetching via GST DATA
- Sections of GSTR 1 – Return for outward supplies
| Section | Description |
| B2B | B2B Invoices. Taxable outward supplies made to registered persons (including UIN- holders) including supplies made to SEZ and deemed exports |
| B2BA | Amended B2B Invoices |
| CDNR | Credit and Debit Note for Registered Taxpayers |
| CDNRA | Amended Credit and Debit Note for Registered Taxpayers |
| CDNUR | Credit and Debit Note for Unregistered Taxpayers |
| CDNURA | Credit and Debit Note for Unregistered Taxpayers Amendment |
| B2CL | B2C Large Invoices. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs. 2.5 lakh |
| B2CLA | Amended B2C Large Invoices |
| B2CS | B2C Small Invoices. All intra-state transactions and inter-state below 2.5 lac |
| B2CSA | Amended B2C Small Invoices |
| AT | Advance Tax (Tax on Advance Received) |
| ATA | Amended Advance Tax |
| TXP | Advance Adjusted Detail (Tax adjusted against advances) |
| TXPA | Advance Adjusted Detail Amendment |
| EXP | Exports |
| EXPA | Amended Exports |
| NIL | Nil rated, exempted and non GST outward supplies |
| HSNSUM | HSN Summary |
| DOCISS | Documents issued during the return period |
| RETSUM | Section wise summary of all GSTR 1 Sections. Includes Counterparty wise summary |
- Sections of GSTR 2A – Auto-drafted purchase invoices
| Section | Description |
| B2B | B2B Invoices |
| B2BA | Amended B2B Invoices |
| CDN | Credit and Debit Note for Registered Taxpayers |
| CDNA | Amended Credit and Debit Note for Registered Taxpayers |
| ISD | ITC distribution through ISD invoices |
| TDS credit | ITC credit on account of TDS deducted |
- Sections of GSTR 3B – Monthly Summary Return
| Section | Description |
| RETSUM |
3.1 Tax on outward and reverse charge inward supplies 3.2 Inter-state supplies 4. Eligible ITC 5.1 Interest and Late fee 6.1 Payment of tax 6.2 TDS/TCS Credit |
- Sections of GSTR 2B – Static Statement of Auto-drafted Purchases
| Section | Description |
| GET2B |
Data received in GSTR 2B · ITC Summary – Aggregated category wise similar to ITC Table in GSTR-3B · Supplier wise Summary – Aggregated supplier GSTIN wise within every category · Invoice details – Invoice level details category wise |
- Sections of GSTR 9 – Annual Return
| Section | Description |
| CALRCDS | GSTN auto calculates some sections of GSTR9 from the data available with them in GSTR1, 2A/2B and GSTR3B. This API can be used to fetch Auto drafted GSTR 9 by GSTN |
| FILEDETL8A | In auto drafted GSTR9, there is a section 8A which is auto populated based on GSTR2A by GSTN. This API will give the invoices from GSTR2A which are used to calculate section 8A in GSTR9 |
| RECORDS | Data filed in GSTR 9, Annual Return. |
- Sections of GSTR 9C – Annual reconciliation statement
| Section | Description |
| RECDS | For preparing GSTR 9C, data filed in GSTR 9 is the base. This API can be used to fetch records of GSTR 9 while filing for GSTR 9C |
| RETSUM | Summary of data filed in GSTR 9C, annual reconciliation statement. |
- Sections of LEDGER– ITC, Cash and Liability balances
| Section | Description |
| CASH |
Get cash ledger details for the specified period. From and To date is to be provided. Data received in this API – Opening and closing balances – Break-up under different heads – IGST, CGST, SGST, Cess – Tax and Other than Tax liability |
| ITC |
Get ITC ledger details for the specified period. From and To date is to be provided. Data received in this API – Opening closing balances – Break-up under different heads – IGST, CGST, SGST, Cess – Reverse charge and other than reverse charge |
| BAL |
Balance for ITC and Cash as on current date. Data received in this API – ITC and Cash balances – Break-up under different heads – IGST, CGST, SGST, Cess |
| TAX |
Get Tax Liability ledger details for the specified period. Return Period is to be provided. – Opening and closing balances – Break-up under different heads – IGST, CGST, SGST, Cess – Reverse charge and other than reverse charge – Tax and Other than Tax liability |
| TAXPAYABLE |
Get the Return Related Liability Balance for the user for the tax period. Return Period is to be provided. – Opening and closing balances – Break-up under different heads – IGST, CGST, SGST, Cess – Reverse charge and other than reverse charge – Tax and Other than Tax liability |
Annexure 4 : Order Status
| Status | Description |
| ORDER PLACED | This is the status when the order is placed by the user. |
| ORDER CONFIRMED | This is the status when order is confirmed by the user. |
| IN PROGRESS | This is the status when user has confirmed the order and the system is processing the order to generate download file. |
| MERGE IN PROGRESS | This is the status when the system is merging the sub orders after the order is confirmed. |
| COMPLETE | This is the status when is order processing is complete and is available for download. |
| USER CANCELLED |
This is the status when user cancels the order placed by him. |
| SYSTEM CANCELLED | This is the status which user order is cancelled by the system. |
| USER ACTION REQUIRED | This status is generated in case of some error during the processing of the order. User has to place order again in such case. |
| FAILURE | This status is generated in case of failure to process the order. |
