GST taxpayer data

A GSTIN on its own answers what anyone can see: the registration, its status and its business profile (POST /gst/v1/gst-info.1). Everything a business files under that GSTIN, and everything its suppliers file about it, is read from the GST portal with the taxpayer’s consent, given as an OTP the portal sends them.

How the taxpayer consents

The taxpayer enables API access

On the GST portal, under My Profile > Manage API Access, the taxpayer allows API requests and chooses how long they stay allowed. Without it the portal sends no OTP.

Send the GSTIN and the portal username

The GST portal sends an OTP to the mobile number and email address registered on the GSTIN.

Submit the OTP the taxpayer received

The portal opens a session on the taxpayer’s behalf, and every read below is made within it.

Every read is a read: nothing is saved, filed or changed on the taxpayer’s account. Most take a return period, a month and a year; the annual returns take a financial year.

What can be read

GSTR-1 and GSTR-1A: what the business sold

The summary of the return, and each of its tables on its own:

Table	What it holds
B2B	invoices to registered buyers
B2CL, B2CS	invoices to unregistered buyers, large and small
EXP	exports
CDNR, CDNUR	credit and debit notes, to registered and unregistered buyers
AT, TXP	advances received, and advances adjusted against tax
NIL	nil-rated, exempt and non-GST supplies
HSN	the HSN-wise summary of outward supplies
DOC	the documents issued in the period
ECOM, SUPECO	supplies through e-commerce operators, and supplies under section 9(5)

Each table can also be read as amended in a later period (B2BA, CDNRA and the rest). GSTR-1A, the amendment return, holds the same tables.

GSTR-2A and GSTR-2B: what suppliers filed about the business

Return	What it holds
GSTR-2A	supplier invoices and credit and debit notes, as filed and as amended; imports and SEZ supplies on Bills of Entry; ISD, TDS and TCS credits; e-commerce invoices; and the whole return in one read
GSTR-2B	the input tax credit statement for the period, in full

GSTR-3B: the monthly summary

The return as the business saved or filed it, and the liability the portal works out from its GSTR-1 and GSTR-2B.

Annual returns

Return	What it holds
GSTR-9	the annual return as saved or filed, the figures the portal works out for it, and Table 8A, the input tax credit as GSTR-2A shows it
GSTR-4	the annual return of a business under the composition scheme: its summary, its inward and outward supplies, and its CMP-08 and TDS and TCS summary

Ledgers

The electronic cash ledger, the electronic credit ledger, the return liability ledger, and the cash and credit balances as they stand.

Filing record

Which returns the business has filed for a period and their status, and whether it files monthly or quarterly.

Invoice Management System (IMS)

The invoices the portal holds for the business under IMS, how many there are, and each one’s action: accepted, rejected or pending.

E-invoices

The e-invoices issued on the business’s sales and received on its purchases, their HSN summary, and any one e-invoice by its IRN.

Notices and turnover

The notices issued to the business on the portal, listed or read one at a time by reference, and its aggregate annual turnover (AATO) as the portal holds it.

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Consented data

Reference