Procedure to apply and become a GSTN Suvidha Providers (GSP) and list of GSP

Once registered under GST, tax payers will be required to generate E-Way bill (similar to E-Sugam in Karnataka), upload sales and purchase invoices, match the difference in data uploaded by suppliers.

Tax payers will also be able to view their tax ledger online, this is a big step in transparency and smooth administration. Tax payers will be able to view their tax credits online at the time of return filing and future mismatch of confusion could be avoided.

Tax payer can do these tasks (returns filing, E- way bills etc.) either directly on GST portal of government or on a software provided by GSP (GSTN Suvidha providers).

Who is a GSP or GSTN Suvidha Provider?

GSP or GSTN Suvidha provider is an intermediary between service provided by GSTN and tax payers. Although users can do their GST related tasks such return filing, invoice uploading etc. directly on GST portal but GSTN has appointed some companies which can release their own software and tax payers can utilise these software to carry same tasks.

You as a tax payer can file your returns, view electronic tax ledger, generate E-way bill etc. using software provided by GSP.

GSP are appointed by GSTN after full-filling certain conditions prescribed by GSTN.

Who can become GSP and what are the requirements to become a GSP?

The eligibility to become a GSP are provided on GSP website by GSTN.  Below is the summary of requirements.

Following entities can apply for becoming GSP:

1. A company registered in India under the Indian Companies Act 1956 or 2013 meeting the pre-qualification criteria given in next column.
2. An undertaking owned and managed by Central / State Government (PSU) OR An Authority constituted under the Central / State Act/Special Purpose Organization constituted by Central/State govt.
3. Partnership registered under the India Partnership Act 1932 or under the Limited Liability Partnership Act, 2008

Pre-qualification criteria for becoming a GSP for above entities are:

1. Entity applying should be rendering services as an IT / ITES / BFSI company.
2. Entity should match following financial goals:
   • Paid up / Raised capital of at least Rs. 2 crores and
   • Average turnover of at least 5 Crores during last 3 financial years (2014-15, 2015-16, 2016-17)
   • Unaudited results, duly authenticated by the Company Secretary only, may be quoted, to be followed up by the audited and signed balance sheets. For earlier years copy of relevant page of audited balance sheet needs to be shared.

Entities should also demonstrate their technical capabilities by developing a prototype of software doing atleast following taks:

1. Invoice upload by tax payers and GSTR1 Preparation
2. Reconciliation of downloaded GSTR2 with Purchase Register and preparation and filing of GSTR2
3. Multiple GSTIN Ids mapped to a single user account
4. Multiple roles mapped to single GSTIN
5. E-sign / DSC integration for signing of returns
6. UI / UX
7. Mobile interface
8. Alert generation to tax payers
9. Security design of GSP Application
10. Technical Capability of GSP (Handling Large Load, Experience in handling large application, Managing Sizable Application Infrastructure, Experience in developing complex application etc.)
11. Backend infrastructure, such as servers, databases etc., required specifically for the purpose of GSP work shall be based in the territory of India, and
12. IT Infrastructure owned or outsourced to carry out minimum of 1 Lakh GST transaction per month, and
13. Data Privacy policy to protect beneficiary privacy, and
14. Data security measures as per the IT Act.

Supporting Documents required to be provided to become a GSP

1. Letter of Intent by CMD/MD expressing interest to become GSP.
2. Letter of authority, authorizing the signatory to sign documents on behalf of the organization along with the attested specimen signatures (both initials and full)
3. Extract of AOA and MOA mentioning area of operation pertaining to IT / ITES / BFSI
4. Certificate of incorporation (In case of Partnership firms Registered Partnership deed)
5. Copy of Service Tax Number / TIN / PAN
6. Board Resolution for making GSP Application
7. Certified copy of letter of commencement of business issued by Ministry of Corporate Affairs (MCA)/ (In case of Partnership Firms, Registration Certificate from Registrar of Firms)
8. In case of An undertaking owned and managed by Central / State Government (PSU) OR An Authority constituted under the Central / State Act/Special Purpose Organization constituted by Central/State govt.
   • Letter of Intent by Managing Director/Chief Managing Director of PSUs expressing interest to become a GSP
   • Letter of authority, authorizing the signatory to sign documents on behalf of the organization along with the attested specimen signatures (both initials and full)
   • Letter of establishment of PSU
9. In case of partnership firms and LLPs:
   • Letter of Intent by the partners expressing interest to become GSP
   • Letter of authority, authorizing the signatory to sign documents on behalf of the organization along with the attested specimen signatures (both initials and full)
   • Registered Partnership deed.
   • Copy of Service Tax Number / TIN / PAN

List of GSP registered with GSTN for providing GST services

As of writing this article 34 companies are listed on GSTN ecosystem site. The list of GSP registered and finalised is:

1. Alankit limited
2. Bodhtree Consulting limited
3. Botree Software International Pvt. Ltd.
4. Central Depository Services (India) Limited
5. Computer Age management services Private Limited
6. Cygnet Infotech Private Ltd
7. Deloitte Touche Tohmatsu India LLP
8. Ernst & Young LLP
9. Excellon Software Pvt. Ltd.
10. GOFRUGAL TECHNOLOGIES PRIVATE LIMITED
11. Hazel Mercantile Limited
12. IRIS BUSINESS SERVICES LIMITED
13. Karvy Data Management Services Limited
14. Mastek Limited
15. Masters India Private Limited
16. MothersonSumi infotech & Designs Ltd.
17. NSDL e-Governance Infrastructure Limited
18. RAMCO SYSTEMS LIMITED
19. Reliance Corporate IT Park Limited
20. Seshaasai Business Forms Private Limited
21. Shalibhadra Finance Limited
22. SISL Infotech Pvt. Ltd.
23. Skill Lotto Solutions Pvt. Ltd.
24. Spice Digital Limited
25. Sugal & Damani Utility Services Private Limited
26. Tally solutions Private Limited
27. TATA consultancy services Limited
28. Taxmann Publication Pvt. Ltd.
29. Tera Software Limited
30. Trust Systems & Software (I) Pvt. Ltd.
31. Vayana Private Limited
32. Velocis Systems Pvt. Ltd.
33. Vertex Customer Management India Private Limited
34. WeP Solutions Limited