There are 8 GST Returns
- GSTR1 Outward Supplies - Sales Invoice (GSTR1A for counter party PI)
- GSTR2 Inward Supplies - Purchase Invoice (GSTR2A for counter party SI)
- GSTR3 Monthly Return
- GSTR4 For Compounding Taxpayers
- GSTR5 Non resident foreign tax payers
- GSTR6 For Input Service Distributors
- GSTR7 TDS
- GSTR8 Annual Return
Components / Types of invoices expected to be separated for payload:
- B2B - GSTIN holders (B2Ba for amendments in case of provisional assessment flag is “Yes”)
- B2CS - Small non gstin holders, aggregate invoices (B2CSa for amendments in case of provisional assessment flag is “Yes”)
- B2CL - Large non gstin holders (B2CLa for amendments in case of provisional assessment flag is “Yes”)
- CDNR - Credit Debit notes registered users (CDNRa for amendments in case of provisional assessment flag is “Yes”)
- NIL - Nil supplies
- EXP - Exports (EXPa for amendments in case of provisional assessment flag is “Yes”)
- AT - Advance tax (ATa for amendments in case of provisional assessment flag is “Yes”)
- TXPD - Advance Tax Paid
GSTR1, GSTR2, GSTR3 and GSTR8 are important for businesses.
Example payload for Saving GSTR1 for GSP:
(Application Service Providers e.g. ERP should provide necessary data)
{
"gstin":"27GSPMH0042G1Z4",
"fp":"042017",
"gt":3782969.01,
"b2b":[
{
"ctin":"27GSPMH0012G1Z4",
"inv":[
{
"inum":"SFEB1231222",
"idt":"24-11-2016",
"val":729248.16,
"pos":"06",
"rchrg":"N",
"prs":"Y",
"etin":"01AABCE5507R1Z4",
"itms":[
{
"num":1,
"itm_det":{
"ty":"G",
"hsn_sc":"G1221",
"txval":10000,
"irt":3,
"iamt":833.33,
"crt":4,
"camt":500,
"srt":5,
"samt":900,
"csrt":2,
"csamt":500
}
}
]
}
]
}
],
"b2cl":[
{
"state_cd":"29",
"inv":[
{
"cname":"R_Glasswork Enterprise",
"inum":"B12354112",
"idt":"14-11-2016",
"val":1000.03,
"pos":"06",
"prs":"Y",
"etin":"27AHQPA8875L1ZU",
"itms":[
{
"num":1,
"itm_det":{
"ty":"S",
"hsn_sc":"S249",
"txval":10000,
"irt":3,
"iamt":833.33,
"csrt":2,
"csamt":500
}
}
]
}
]
}
],
"b2cs":[
{
"state_cd":"29",
"ty":"G",
"hsn_sc":"G2469",
"txval":10000,
"irt":3,
"iamt":500,
"crt":4,
"camt":500,
"srt":5,
"samt":900,
"csrt":3,
"csamt":833,
"prs":"Y",
"etin":"20ABCDE7588L1ZJ",
"typ":"E"
}
],
"at":[
{
"typ":"B2B",
"cpty":"12DEFPS5555D1Z2",
"state_cd":"12",
"doc_num":"100001",
"doc_dt":"24-11-2016",
"ad_amt":100,
"itms":[
{
"ty":"S",
"hsn_sc":"S9043",
"irt":3,
"iamt":833.33,
"crt":4,
"camt":500,
"srt":5,
"samt":900,
"csrt":2,
"csamt":500
}
]
}
],
"exp":[
{
"ex_tp":"WPAY",
"inv":[
{
"inum":"81578978112",
"idt":"12-11-2016",
"val":995048.36,
"sbpcode":"ASB9950",
"sbnum":84298,
"sbdt":"04-10-2016",
"prs":"Y",
"itms":[
{
"ty":"G",
"hsn_sc":"G9207",
"txval":10000,
"irt":3,
"iamt":833.33,
"crt":4,
"camt":500,
"srt":5,
"samt":900,
"csrt":2,
"csamt":500
}
]
}
]
}
],
"nil":[
{
"g":[
{
"sply_ty":"INTRB2B",
"expt_amt":123.45,
"nil_amt":1470.85,
"ngsup_amt":1258.5
},
{
"sply_ty":"INTRB2C",
"expt_amt":123.45,
"nil_amt":1470.85,
"ngsup_amt":1258.5
},
{
"sply_ty":"INTRAB2B",
"expt_amt":123.45,
"nil_amt":1470.85,
"ngsup_amt":1258.5
},
{
"sply_ty":"INTRAB2C",
"expt_amt":123.45,
"nil_amt":1470.85,
"ngsup_amt":1258.5
}
],
"s":[
{
"sply_ty":"INTRB2B",
"expt_amt":123.45,
"nil_amt":1470.85,
"ngsup_amt":1258.5
},
{
"sply_ty":"INTRB2C",
"expt_amt":123.45,
"nil_amt":1470.85,
"ngsup_amt":1258.5
},
{
"sply_ty":"INTRAB2B",
"expt_amt":123.45,
"nil_amt":1470.85,
"ngsup_amt":1258.5
},
{
"sply_ty":"INTRAB2C",
"expt_amt":123.45,
"nil_amt":1470.85,
"ngsup_amt":1258.5
}
]
}
],
"hsnSac":[
{
"data":[
{
"num":1,
"ty":"G",
"hsn_sc":"1009",
"txval":10.23,
"irt":12.52,
"iamt":14.52,
"crt":78.52,
"camt":78.52,
"srt":12.34,
"samt":12.9,
"csrt":2,
"csamt":500,
"desc":"Goods Description",
"uqc":"1",
"qty":2.05,
"sply_ty":"INTRB2B"
}
]
}
],
"txpd":[
{
"typ":"B2B",
"cpty":"29AABFZ0458N1ZL",
"inum":"SFEB1231112",
"idt":"20-11-2016",
"doc_num":"100001",
"doc_dt":"23-09-2016",
"irt":3,
"iamt":833.33,
"crt":4,
"camt":500,
"srt":5,
"samt":900,
"csrt":2,
"csamt":500
}
]
}
Filing GSTR Endpoint needs checksum for invoices and logic is shared here
https://groups.google.com/d/msg/gst-suvidha-provider-gsp-discussion-group/sH1HdJHPw3E/aGbeIPi7AAAJ
HSN Codes shared on GSTN Group
https://www.gst.gov.in/documents/HSN.pdf JSON Fixture for DocType HSN Code is in the source code shared earlier.