Annexures – IRIS Credixo

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Below are some important annexures for understanding purpose.

Annexure 1 : Taxpayer Types and Returns Applicable

Type of taxpayer Returns Transactions covered
Normal Taxpayer /SEZ Taxpayer  GSTR-1  Details of outward supplies of goods or services
Normal Taxpayer /SEZ Taxpayer 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
Normal Taxpayer /SEZ Taxpayer 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
Normal Taxpayer /SEZ Taxpayer  GSTR-3B  Summarised Monthly Return containing aggregate details of Sales, ITC claimed and tax liability.
Normal Taxpayer /SEZ Taxpayer  GSTR – 9  Annual return
Normal Taxpayer /SEZ Taxpayer  GST ITC-04 Details of goods/capital goods sent to job worker and received back
 Composition Deale  GSTR-4 Quarterly return for registered person opting for composition levy.( Businesses having turnover upto 1.5 cr)
 Composition Dealer GSTR-4A Auto-drafted purchase details for composition dealer. (Mostly auto-drafted from GSTR-1 of supplier)
Composition Dealer GSTR – 9A Annual return
Non-resident taxable person GSTR-5 Return for Non-resident taxable person
Person suppling online information and database access 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)
TDS deductor GSTR-7 Return for Tax Deducted at Source
TDS deductor GSTR 7A Tax Deduction at Source Certificate
E-commerce operator GSTR – 8 Statement for tax collection at source
E-commerce operator GSTR – 9B Annual return
Normal taxpayer GSTR-10 Final return
 UIN – holder  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.

 

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