GST Suvidha Provider (GSP)

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BUILDING OF GSP ECO SYSTEM
GST SUVIDHA PROVIDERS (GSP): CONCEPT & ILLUSTRATED FRAMEWORK

Current List of GSPs

The consolidated list of GSPs empaneled with GSTN, after 3rd batch of selection, is tabulated below:-

S. No. GSP Name S. No. GSP Name S. No. GSP Name
1 3i Infotech Ltd 21 Excellon Software Pvt. Ltd. 41 RELYON SOFTECH LIMITED
2 Abhipra Capital Limited 22 FOCUS SOFTNET PVT LTD 42 Seshaasai Business Forms Private Limited
3 Adaequare Info Private Limited 23 Gujarat Livelihood Promotion Company (GLPC) 43 Shalibhadra Finance Limited
4 Alankit limited 24 Hazel Mercantile Limited 44 SISL Infotech Pvt. Ltd.
5 Amazon Seller Services Private Limited 25 Hostbooks Limited 45 Span Across IT Solutions Private Limited (TaxSpanner)
6 BALAJI MARILINE PVT LTD 26 Image InfoSystems Pvt Ltd 46 Spice Digital Limited
7 BDO India LLP 27 IRIS BUSINESS SERVICES LIMITED 47 Tally ( India) Private Ltd
8 BINARY SEMANTICS LIMITED 28 Karvy Data Management Services Limited 48 TATA consultancy services Limited
9 Bodhtree Consulting limited 29 KPMG India Private Limited 49 Taxmann Publications Pvt. Ltd.
10 Botree Software International Pvt. Ltd. 30 Masters India Private Limited 50 Tera Software Limited
11 CDSL Ventures Limited 31 MothersonSumi infotech & Designs Ltd. 51 Trust Systems & Software (I) Pvt. Ltd.
12 Chartered Information Systems Private Limited 32 NSDL e-Governance Infrastructure Limited 52 Vay Network Services Private Limited
13 Clayfin Technologies Pvt Ltd 33 Payswiff Solutions Private Limited 53 Velocis Systems Pvt. Ltd.
14 CSC eGOVERNANCE SERVICES INDIA LIMITED 34 Perennial Systems 54 Vertex Customer Management India Private Limited
15 Cygnet Enterprise Private Limited 35 Pinnacle Finserv Advisors Private Limited 55 Virtual Galaxy Infotech Pvt. Ltd.
16 Cygnet Infotech Private Ltd 36 PricewaterhouseCoopers Private Limited 56 Webtel Electrosoft Private Limited
17 DEFMACRO SOFTWARE PRIVATE LIMITED 37 Professional Softec Private Limited 57 WeP Solutions Limited
18 Deloitte Touche Tohmatsu India LLP 38 RajCOMP Info Services Limited 58 WINMAN SOFTWARE INDIA LLP
19 eMudhra Limited 39 RAMCO SYSTEMS LIMITED 59 Zoho Corporation
20 Ernst & Young LLP 40 Reliance Corporate IT Park Limited  

Background

The Goods and Services Tax constitutional amendment having been promulgated by the Govt of India, the rollout of the GST Bill will be a collective effort of the Central and State Governments, the tax payers and the IT platform provider i.e. GSTN, CBEC and State Tax Departments. Besides these main participants there are going to be other stakeholders e.g. Central and States tax authorities, RBI, the Banks, the tax professionals (tax return preparers, Chartered Accountants, Tax Advocates, STPs etc.), financial services providing companies like ERP companies and Tax Accounting Software Providers etc.

The GST System is going to have a G2B portal for taxpayers to access the GST Systems, however, that would not be the only way for interacting with the GST system as the taxpayer via his choice of third party applications, which will provide all user interfaces and convenience via desktop, mobile, other interfaces, will be able to interact with the GST system. The third party applications will connect with GST system via secure GST System APIs. All such applications are expected to be developed by third party service providers who have been given a generic name, GST Suvidha Provider or GSP. The GSPs are envisaged to provide innovative and convenient methods to taxpayers and other stakeholders in interacting with the GST Systems from registration of entity to uploading of invoice details to filing of returns. Thus there will be two sets of interactions, one between the App user and the GSP and the second between the GSP and the GST System. It is envisaged that App provider and GSP could be the same entity. Another version could where data in required format directly goes to GSP-GST Server. The diagram below gives the most generic case.

Deckchairs

In the evolving environment of the new GST regime it is envisioned that the GST Suvidha Providers (GSP) concept is going to play a very important and strategic role. It is the endeavour of GSTN to build the GSP eco system, ensure its success by putting in place an open, transparent and participative framework for capable and motivated enterprises and entrepreneurs.

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GST Compliance Requirement by the Taxpayer

The taxpayer under GST Regime will have to provide following information at regular intervals:

  • Invoice data upload (B2B and large value B2C)
  • Upload GSTR-1 (return containing supply data) which will be created based on invoice data and some other data provided by the taxpayer.
  • Download data on inward supplies (receipts or purchase) in the form of Draft GSTR-2 from GST Portal created by the Portal based on GSTR-1 filed by corresponding suppliers.
  • Do matching of purchases made and that downloaded from GST portal. Finalize the same based on his own purchase (inward supply data) and upload GSTR-2
  • File GSTR-3 created by GST Portal based on GSTR-1 and 2 and other info and tax paid.
  • Similarly there are other returns for other categories of taxpayers like casual taxpayer or composition taxpayers.

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Concept

It is expected that the GSPs shall provide the tax payers with all services mentioned above in addition to maintaining their individual business ledgers (sales ledger and purchase ledger) and other value added services around the same. Another important service expected from GSPs is the automatic reconciliation of purchase made and entered in the purchase register and data downloaded in the form of GSTR-2 from the GST portal. In additional there will be sector-specific or trade specific needs which the GSPs are expected to fulfil. The conceptual diagram depicting the same is as given below.

Deckchairs

While the GST System will have a G2B portal for taxpayers to access the GST System there will be a wide variety of tax payers (SME, Large Enterprise, Small retail vendor etc.) who will require different kind of facilities like converting their purchase/sales register data in GST compliant format, integration of their Accounting Packages/ERP with GST System. Similarly, the specific needs of an industry or trade could be met by GSP. In short, the GSP can help the taxpayers in GST compliance through their innovative solutions.

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Design & Implementation Framework

Tax payer's convenience will be a key in success of GST regime. The tax payer should have a choice to use third party applications which can provide varied interfaces on desktops, laptops and mobiles and can connect with GST System. The GSP developed apps will connect with the GST system via secure GST system APIs. Majority of GST system functionalities related to taxpayer's GST compliance requirements shall be available to the GSP through APIs. GSPs may use GST APIs and enrich and enhance the tax payer's experience. (The APIs of GST System are RESTful, json-based and stateless). GST System will not be available over the Internet for security reasons.

The production API end points can only be consumed via MPLS lines. All APIs will be accessed over HTTPS protocol. The benefits of API based integration are:

  • Consumption across technologies and platforms (mobile, tablets, desktops, etc.) based on the individual requirements
  • Automated upload and download of data
  • Ability to adapt to changing taxation and other business rules and end user usage models.
  • Integration with customer software (ERP, Accounting systems) that tax payers and others are already using for their day to day activities

The detail implementation framework can be perused on this website at GSP_Implementation_Framework.pdf

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Registration for GSPs : Batch 2

GSTN thanks all the applicants for registering for the 2nd batch of GSPs. The list of registrants is placed here. Applicants can verify that their particulars are correctly captured. Any anomalies may be reported to GSTN.

All the applicants have been sent a mail to send their eligibility documents to the office of GSTN so as to reach by 30 May 2017. The documents should be sent at the following address with "GSP Batch-2 Registration" superscribed on the envelope.

c/o Finance Department,
GSTN, World Mark I, Aero City,
New Delhi - 110034

Subsequent steps shall be published on this website

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