Compliance

The Compliance API surfaces every document and calculation that results from the compliance flow: FIRAs, GST summaries, and ITR-4 prefill data. All figures are derived directly from reconciled ledger entries — there are no estimates.

Endpoints

Method	Path	Description
`GET`	`/compliance/fira/:firaId`	Fetch a single FIRA by its ID
`GET`	`/compliance/fira`	List FIRAs, filterable by date and payment ID
`GET`	`/compliance/gst/summary`	Year-to-date GST position (zero-rated vs liable)
`GET`	`/compliance/itr4/prefill`	ITR-4 (44ADA) prefill — gross receipts, presumptive income
`GET`	`/compliance/audit`	Paginated append-only audit log

`GET /compliance/fira/:firaId`

Fetches a single Foreign Inward Remittance Advice. A FIRA is auto-generated for every confirmed cross-border payment — you receive its firaId in the fira.generated webhook payload.

Authentication

compliance:read scope required.

Response — `200 OK`

{
  "id": "fira_01j4abc",
  "paymentId": "clx1a2b3c4d5e6f7g8h9",
  "status": "GENERATED",
  "remittingBank": "Standard Chartered Bank, UK",
  "remittingCountry": "GB",
  "amountForeign": 500.00,
  "foreignCurrency": "USD",
  "amountInr": 41750.00,
  "settlementRate": 83.50,
  "purposeCode": "P0801",
  "purposeDescription": "Software consultancy services",
  "invoiceRef": "invoice-2026-0001",
  "generatedAt": "2026-07-01T09:14:28.000Z",
  "downloadUrl": "https://api.lumeo.co.in/api/v1/compliance/fira/fira_01j4abc/pdf"
}

`GET /compliance/gst/summary`

Returns the year-to-date GST position for the authenticated user.

Query parameters

Parameter	Type	Description
`fy`	`string`	Financial year, format `2026-27`. Defaults to the current FY.

Response — `200 OK`

{
  "financialYear": "2026-27",
  "lut": {
    "filed": true,
    "lutNumber": "AD290626XXXXXX",
    "validUntil": "2027-03-31"
  },
  "zeroRated": {
    "transactionCount": 14,
    "totalInr": 584250.00
  },
  "liable": {
    "transactionCount": 0,
    "totalInr": 0,
    "gstDue": 0
  },
  "asOf": "2026-07-01T09:14:22.000Z"
}

If lut.filed is false, cross-border service payments may attract 18% IGST. Update your LUT details in the portal under Settings → Compliance → GST / LUT.

`GET /compliance/itr4/prefill`

Returns ITR-4 (44ADA) prefill data for the current or specified financial year. All figures are in INR and derived from reconciled transactions only.

Query parameters

Parameter	Type	Description
`fy`	`string`	Financial year, format `2026-27`. Defaults to current FY.

Response — `200 OK`

{
  "financialYear": "2026-27",
  "section": "44ADA",
  "grossReceipts": 584250.00,
  "presumptiveTaxableIncome": 292125.00,
  "transactionCount": 14,
  "earliestTransaction": "2026-04-03T00:00:00.000Z",
  "latestTransaction": "2026-06-30T00:00:00.000Z",
  "exportUrl": "https://api.lumeo.co.in/api/v1/compliance/itr4/prefill/export?fy=2026-27",
  "asOf": "2026-07-01T09:14:22.000Z"
}

The exportUrl returns a structured JSON file formatted for direct import into the ITR-4 JSON schema used by the Income Tax e-filing portal.

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