GST Suvidha Provider (GSP)

GSP Eco System Developer Portal link: http://developer.gstsystem.co.in/apiportal/

Attention: GST SUVIDHA PROVIDERS (GSPs)

Steps Ahead for GSPs

  • The onboarding of GSP process shall be concluded with signing of the agreement between GSTN and each GSP. (The draft agreement can be viewed at www.gstn.org/pdf/Agreement_GSP_legal_standard_draft.pdf
  • The GSPs will be informed of the formalities to be followed for signing of the agreement.
  • A workshop shall be scheduled by GSTN in the coming weeks for all the GSPs.
  • The date, time and venue for these shall be published on this page.

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

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.

Top


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.

Top

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.

Top

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 http://www.gstn.org/ecosystem/pdf/GSP_Implementation_Framework.pdf

Top


Selection and On-boarding of GSPs

Any prospective applicant for GSP will need to meet a pre-qualification criteria for GSPs. The pre-qualification criteria are detailed later in this document.

GSPs who meet the pre-qualification criteria will sign a contract with GSTN to become an authorised GSP.

On signing of the contract, GSPs will get a unique license key for accessing the GST system. GSPs will be authenticated using this license key (Client id + Client Secret) provided by GSTN. GSP will have a provision to generate multiple License keys as per its need.

Who Can Become a GSP?

The organisations and entities who are expected to sign up as GSPs are visualised to be as under:

  • Registered companies in India in the IT / ITES / BFSI domain.

More details on pre-qualification are given at http://www.gstn.org/ecosystem/pdf/Eligibility_Criteria_for_GSPs.pdf


How to Become a GSP ?

GSPs will need to sign up a contract with GSTN. The draft of this contract is uploaded at http://www.gstn.org/ecosystem/pdf/Agreement_GSP_legal_standard_draft.pdf

This draft contract has the following content:

  1. Definitions, responsibilities of GSPs and their legal obligations as well as liabilities
  2. Technical architectural framework as to how GSPs shall integrate with GST System
  3. Commercial terms and conditions along with SLAs to be met
  4. Pre - qualification criteria for GSPs.

Top


Registration

Date of Registration is being extended by 5 days i.e. till end of day 21st October 2016.

Registration is now permitted for even those who do not meet pre-qualification criteria as published (www.gstn.org/ecosystem/pdf/Eligibility_Criteria_for_GSPs.pdf). This is being done to cater to the requests of a large number of prospective applicants who wish to contribute actively to the GSP Eco System, but are not meeting the eligibility criteria now.

After stabilization of the first batch of GSPs who fulfil the current criteria, next batch of GSPs will be considered out of those who have registered / will register themselves by 21st October 2016. The goal is to have a sufficient number of GSPs to cater to the tax payers’ requirements.

Workshop that was planned for 22nd October stands rescheduled to 25th October 2016 at NDMC Convention Center, Parliament Street, New Delhi.

Registration is free.
Those who had registered in response to January 2016 workshop/notice, will have to register again afresh.

Top


Privacy Policy: As a general rule, this web site does not collect Personal Information about you when you visit the site. You can generally visit the site without revealing Personal Information, unless you choose to provide such information. Any Personal information collected shall be used only for the purpose for which you have provided it. The information you give us is intended to be safe with us, barring actions by entities / persons / organizations beyond legal jurisdiction of this country. We will never rent, sell, share or otherwise disclose your personal information to third parties. In certain cases, data could be shared with other government agencies, but this will be done only after following the due process. This site may contain links to third party sites whose data protection and privacy practices may differ from ours. We therefore have no responsibility for the content, privacy practices and activities of other websites and encourage you to consult the privacy notices of those sites. We may contact you from time to time regarding your purchases or the services (like forums and announcement lists) you have subscribed to (if and where applicable). We may also send you promotional announcements from time to time about new products and services that you might find useful (if and as applicable). You may also opt out from receiving information from us at any time and ask us to remove your contact information from our database (if and as applicable).