> ## Documentation Index
> Fetch the complete documentation index at: https://docs.privue.ai/llms.txt
> Use this file to discover all available pages before exploring further.

# GST taxpayer data

> A business's GST returns, ledgers and invoices, read from the GST portal with the OTP the taxpayer receives.

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

**1. 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.

**2. Send the GSTIN and the portal username**

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

**3. 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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