What is GST?

GST stands for Goods and Services Tax which came into effect on July 1st, 2017. This is an indirect tax levied on the supply of goods and services in India. Hence, at every point of sale, GST would be applied. There are four types of GST -

• Central Goods and Service Tax (CGST) - This is applicable on intrastate (within the same state) transactions and Central Government is responsible for collecting the tax
• State Goods and Service Tax (SGST) - This is applicable on intrastate (within the same state) transactions. In the case of an intrastate supply of goods and/or services, both State GST and Central GST are levied and State Government is responsible for collecting the tax.
• Integrated Goods and Service Tax (IGST) - This is applied on the interstate (between 2 states) supply of goods and/or services as well as on imports and exports. Central Government is responsible for collecting the tax.
• Union Territory Goods and Service Tax (UGST) - It is a counterpart of SGST. This is applicable to inter-union territory transactions. Union Territory is responsible for collecting the tax.

Who is liable to pay GST?

• Organizations & Businesses registered under GST and making taxable supplies.
• Organizations & Businesses registered under GST and required to deduct TDS(Tax Deducted at source).
• E-commerce operators registered under GST.
• Individuals supplying goods and services on behalf of suppliers or manufacturers.

How to stay GST-Compliant?

Staying GST-compliant can be a hassle for organizations & businesses.

• They have to be registered with GST Network
• They are also required to deduct GST from payments.
• They are also required to deposit the collected GST amount and receive challan for the same.
• Also required to file various returns on a monthly, quarterly, and yearly basis.

All of this has to be done through the GST portal. However, doing this every time is not as convenient as integrating them into your workflow. Sandbox's GST Compliance APIs allow you to integrate compliance requirements into your own workflow and make it frictionless.

Available GST APIs

Below are the available Sandbox GST APIs.

GST - Public APIs

GST Network has made some APIs available to the public which means they do not require taxpayer authentication to access those endpoints. These APIs fall under the category of GST Public API.

1. Track GST Return API lets you view E-filled returns. This tool can help buyers check the tax payment status of their suppliers and make claiming the input tax credit (ITC) easier.
2. Search GSTIN API lets you verify GSTIN in real-time. The API takes the GSTIN and provides you with details associated with it from the GST Portal. If the GSTIN provided is incorrect, then you will get an error message.

GST - Taxpayer APIs

Sandbox APIs to access all GST Taxpayer-related functionalities like Registration, Filling of Returns, Information on Payment, Viewing of ledgers, etc. These APIs fall under the category of GST Taxpayer API.

1. Tax Payer Authentication API - These help you to enable API access to your GST portal so you can seamlessly use our Taxpayer APIs.
2. Ledgers APIs - These APIs lets you fetch relevant ledgers uploaded on the GST portal.
3. Returns APIs - These APIs will help you get relevant invoices from the portal & help you file your GST-Returns.

GST - e-Invoice APIs

Sandbox GST e-Invoice APIs consist of several categories based on their intended use case. These APIs fall under the category of e-Invoice APIs.

1. e-Invoice Authentication API- This API helps to generate the JWT access token required to call other e-Invoice APIs
2. Get GSTIN Details- The API will fetch details for a particular GSTIN.
3. Taxpayer e-Invoice- These APIs help users with generating, fetching & cancelling the e-Invoice.
4. Taxpayer E-Way Bill- These APIs help create or fetch an e-Way bill using IRN.

GST - E-Way Bill APIs

GST E-Way Bill has multiple APIs. Based on their use case, we have grouped them into the following category of E-Way Bill APIs -

1. E-Way Bill Authentication API - This API helps to generate the JWT access token required to call other E-Way Bill APIs
2. Taxpayer E-Way Bill APIs - This category contains APIs that help to generate, get, update, and cancel E-Way bills.
3. Taxpayer Consolidate E-Way Bill - This category will help to consolidate multiple E-Way bills, regenerate and get consolidated E-Way Bills.
4. Transporter E-Way Bill - This category will help the transporter get the E-Way bill using different filters like date, state code, etc.
5. Taxpayer Multi Vehicles - This category contains APIs to add & change multi vehicles information. This also helps to initiate multi-vehicle movement for particular E-Way Bill.
6. Get GSTIN Details - The API will fetch details for a particular GSTIN
7. Get Error List - The API will provide a comprehensive list of GST error codes, along with their corresponding descriptions sourced from the GST E-Way Bill server.
8. Get HSN Details - The API will provide information for goods against the provided HSN code.