GST Suvidha Provider: The Concept of a GSP
IT Companies 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.
Concept
It is expected that the GSPs shall provide the tax payers with all services mentioned below 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.
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.
GST Compliance Services
The GSP will manage the following information of taxpayer under GST Regime 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.
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
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