Role of GSP and ASP in GST India

What is GSP (GST Suvidha Provider) and its role ?

GSP is short form of GST Suvidha Provider. Through GSP, it allows user or taxpayers to execute the provisions of GST through the online platform. A GSP is considered as an enabler for the taxpayer to comply with the provisions of the GST law through the web platform. Through GSP, TaxPayers or Individuals can file their returns.

GSP’s are controlled by the government and it operates as per the MoU. An agreement is signed between GSTN (a government body) and GSP. Through GSP and ASP, users or taxpayers file their returns online. In GSP, users or taxpayers have to fill their necessary details and automatically returns will be calculated. It also focuses on taking out the details of the tax payer and convert them into the GST Returns. These GST Returns are then filed on behalf of the taxpayer with GSTN via GSP. These application service providers will focus on taking the raw data and converting them into the GST Returns

What is ASP (Application Service Provider) and its role ?

ASPs are the qualified technology providers who are building and offering innovative solutions for GST Compliance and tax determination for businesses and tax consultants. ASPs will focus on taking taxpayers’ raw data on sales and purchases and converting it into the GST returns. These GST returns, or GSTRs, will then be filed on behalf of the filer with GSTN via the GSP. ASPs will act as a link between the taxpayers and the GSPs.

GSPs acting as ASPs are expected to enable taxpayers to comply with the provisions of GST law through their web platform. These application service providers should provide taxpayers and other stakeholders with innovative and convenient methods of interacting with the GST Systems, from registration, to uploading invoice details, to filing returns.

ASPs can come up with an application to provide GST filing facility in existing software, or, with the help of ASP partners, they can develop an end-to-end solution with which corporates, consultants, and taxpayers can manage their sale/purchase and GST filing: e.g., an offline utility-like spreadsheet; taxpayers could fill out their invoice details and then upload it on the GST portal for processing.

ASPs will focus on taking taxpayers’ raw data of sales and purchases and converting them it into the GST returns. These GST returns, or GSTRs, will then be filed on behalf of the filer with GSTN via the GSP. ASPs will act as a link between the taxpayers and the GSPs.

A GSP may also offer the services of an ASP to meet a client’s particular data processing requirements, and provide customized solutions to a large number of organizations. This provides combined GSP and ASP support.

ASP’s (Application Service Providers) can be termed as other software vendors like ERP, Accounting Packages, Taxation packages and other portal providing Return filling facilities etc..

Accessing the GST filing system directly through the G2B (Govenment to Business) portal may not be a good option for many taxpayer organizations, who may instead access it via third-party applications. These applications have the benefit of being much more user friendly and customer focused. They will connect with the GST filing system via secure GST System APIs. (Developers of such applications have been given generic names: GST Suvidha Provider, or GSP, and Application Service Providers, or ASP.)

GSPs and ASPs thus will provide much needed support to taxpayers in the IT ecosystem for GST. But, while the extent of support provided by a GSP may be limited to providing enriched access to the G2B portal, support provided by ASPs will extend much further and will address most taxpayer compliance difficulties. ASPs will act as a link between the taxpayers and the GSPs.

An important point to note here is that whether a taxpayer goes for direct access to G2B portal or chooses the more comfortable option of using GSP services, a provision is made in the IT ecosystem under GST for the taxpayer to have complete control, security, and privacy while interacting with the GST system.

GSPs acting as ASPs are expected to enable taxpayers to comply with the provisions of GST law through their web platform. These application service providers should provide taxpayers and other stakeholders with innovative and convenient methods of interacting with the GST Systems, from registration, to uploading invoice details, to filing returns.


GSPs acting as ASPs can come up with an application to provide GST filing facility in existing software, or, with the help of ASP partners, they can develop an end-to-end solution with which corporates, consultants, and taxpayers can manage their sale/purchase and GST filing: e.g., an offline utility-like spreadsheet; taxpayers could fill out their invoice details and then upload it on the GST portal for processing.

List of GSPs is as follows -
Alankit Limited
Bodhtree Consulting Ltd.
Botree Software International Pvt. Ltd.
Central Depository Services (India) Ltd.
Computer Age Management Services Pvt. Ltd.
Cygnet Infotech Pvt. Ltd.
Deloitte Touche Tohmatsu India LLP
Ernst & Young LLP
Excellon Software Pvt. Ltd.
Gofrugal Technologies Pvt. Ltd.
Hazel Mercantile Ltd.
Iris Business Services Ltd.
Karvy Data Management Services Ltd.
Mastek Ltd.
Masters India Private Ltd.
MothersonSumi infotech & Designs Ltd.
NSDL e-Governance Infrastructure Ltd.
Ramco Systems Ltd.
Reliance Corporate IT Park Ltd.
Seshaasai Business Forms Private Ltd.
Shalibhadra Finance Ltd.
SISL Infotech Pvt. Ltd.
Skill Lotto Solutions Pvt. Ltd.
Spice Digital Ltd.
Sugal & Damani Utility Services Pvt. Ltd.
Tally Solutions Private Ltd.
TATA consultancy services Ltd.
Taxmann Publication Pvt. Ltd.
Tera Software Ltd.
Trust Systems & Software (I) Pvt. Ltd.
Vayana Private Ltd.
Velocis Systems Pvt. Ltd.
Vertex Customer Management India Pvt. Ltd.
WeP Solutions Ltd.