I have VAT registration process and once it is completed user will proceed for VAT E-Filing process.
My VAT APIs are like below :
/api/vat
Now E-Filing is part of VAT process so does below API make sense and is as per REST API standards:
api/vat/efiling/transactions //get latest transactions for efiling process
Apart from this it would be very helpful if someone can list out some points which will be useful when designing APIs.