GST

All about GST API Access

The introduction and implementation of GST not only simplified and unified the indirect tax regime but also introduced many monumental changes in which the tax infrastructure operates. One of the major reforms brought in by the GST was the Digitisation of the Tax Filing Process. GST is a technology-driven tax system which requires businesses to file their returns online, encouraging the adoption of digital practises. This shift towards digitisation is essential for India’s overall economic development and modernisation, especially in light of the campaign Digital India. Thus, the GST Council maintains the entire data, which can be accessed through various programming interfaces which can be used by taxpayers or consultants to perform a myriad of GST-related functions.

Meaning of API

Before we delve into the details of GST API, we must understand what an ‘API is’. ‘API’ refers to Application Programming Interface. It is essentially software that allows different applications to integrate and communicate with each other, thereby allowing your phone or any other similar device to connect and send the relevant data to the server, which allows you to access the requested information and perform necessary actions.

Implementation of GST API

Thus, it was the first time that a robust technology-based system was introduced by the government of India to enhance and support the GST mechanism. You can file your GST Returns and perform all other actions concerning GST online through the government portal. However, the mechanism does allow you to use third-party applications as well in order to make the entire process seamless and easily accessible. You may access your phone to perform all these key functions. In the latter case, the GST API acts as an intermediary and allows these third-party applications to get securely interconnected with the government portal and access the relevant data and assist the users and the taxpayers in getting desired results.

Working of GST API

You may wonder how does this interface work? The government has allowed the GST Suvidha Providers (GSPs) to use APIs so that taxpayers or tax consultants can access the interface easily. 

To enable this, the Goods and Services Tax Network (GSTN) has launched various Application Programme interfaces (API) to cover services such as Registration for GST, GST filing, making payments etc. To allow these functions to be performed by third-party applications, the user or the taxpayer needs to give access via One Time Password (OTP) to his GST Portal to avoid any unauthorised activities. Thus this works like a security feature, and the user can deny access at any point in time. In fact, the GST Portal¹ requires the users to specify the time period for which the access shall remain in force. This time frame may last from 6 hours to 30 days, during which the user will be allowed to access his portal without fresh access permission. The taxpayers have the flexibility and the option to restrict or deny this access at any time during that period.

What are the steps involved in enabling GST API Access?

The taxpayer can allow the GST API Access on GST Portal by undertaking the following steps:

• Log in to the GST Portal and. Log in to your GST Account.
• Click on the “My Profile” Section from GST Option drop-down menu.
• From the left-side menu, select “Manage API Access.”
• To enable the API Request, change the settings to “yes”, and from the duration drop-down menu, select the session time, as per your requirements, to perform the required action, and click on “Confirm.”

 The minimum time allowed for an active session is 6 hours. During this selected period, the session will remain active. After its expiry, the user will have to regenerate the OTP.

If the API Access is not enabled or the session gets terminated due to any technical glitch, the user will receive a message reading “API Access Denied”, in which case you will have to repeat the entire process all over again.

Conclusion

The digitisation of the tax system as introduced by the implementation of the Goods and Services Tax (GST) is a positive strive forward, thereby incentivising the taxpayers or the businesses to become part of the formal economy by duly paying their taxes. With the use of the GST APIs, the entire tax procedure has been simplified, making it easier for taxpayers to comply with tax regulations, thereby reducing the scope for tax evasion and tax fraud and ultimately contributing to the Indian Economy.

Tax Payers can access their data via these GST APIs easily, and if unable to do so, they can avail of the services of tax professionals by granting them API Access, the detailed step-by-step guide of which has been provided above. Thus, GST has streamlined the tax collection process, making it more reliable for the government and convenient for businesses and taxpayers.

If you are a company owner who is unsure about GST, feel free to approach the GST professionals at Enterslice for a seamless experience.

FAQs:

1. https://www.gst.gov.in/