GST SUVIDHA PROVIDERS

[Mr. M. GOVINDARAJAN]

GST system

The GST system consists of all stakeholders starting from taxpayer to tax professional to tax officials to GST portal to Banks to accounting authorities. GST System will provide a GST portal for taxpayers to access the GST System and do all the GST compliance activities. The system may 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 etc., various kinds of dashboards to view Matched/Mismatched ITC claims, Tax liability, Filing status etc., The system will also provide Tax payer options of using third party applications, which can provide different kind of interfaces on desktop/mobile for them to be GST compliant.  Such parties are as GST Suvidha Providers (‘GSP’ for short).  The term ‘Suvidha’ is a Hindi word.  GSP is the service provider who will made easy to comply with the provisions of GST.

Eligibility

The following are eligible to become GSP-

• A  company registered in India under the Indian Companies Act 1956 or 2013;
• An undertaking owned and managed by Central / State Government (PSU);
• An Authority constituted under the Central / State Act/Special Purpose Organization constituted by Central/State government;
• Partnership registered under the India Partnership Act 1932 or under the Limited Liability Partnership Act, 2008.

Role of GSP

GSP will develop applications having features like-

• return filing;
• reconciliation of purchase register data with auto populated data for acceptance/rejection/Modification;
• dashboards for taxpayers for quick monitoring of GST compliance activities;
• role based access to divide various GST related activities like uploading invoice, filing returns etc., among different set of users inside a company.

GSPs can facilitate the tax payers in uploading invoices as well as filing of returns and act as a single stop for GST related services.  They can customize products that address the needs of different segment of users.  The GSPs are free to charge the tax payers depending on the services they offer to their clients.

Benefits available to tax payers

Some of the benefits accrue to the tax payers using the services of GSP are highlighted below-

• Conversion of their current invoice format generated by their existing accounting software, which could be in csv, pdf, excel, word format, into GST compliant format;
• Reconciliation of auto populated data from GST portal with their purchase register data, where purchase register data can be on excel, csv or in any proprietary database and uploaded data from GST format could be in json/csv;
• Organization having various branches will need a way to upload branch wise invoices, as GST System will only provide one user-id/password for GST system access. An application having role based access and different view for different branches will be needed.
• A company registered in multiple States may require unified view of all branches in one screen;
• GST professionals will need some specific applications to manage and undertake GST compliance activities for their client Tax payers from one dashboard, etc.

List of GST Suvidha Providers

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.  GSTN have selected 34 GSPs to provide additional channel of filing returns and other compliances related to GST as detailed below-

• Alankit Limited;
• Bodhtree Consulting Limited;
• Botree Software International Private Limited;
• Central Depository Services (India) Limited;
• Computer Management Services Private Limited;
• Cygnet InfotechPrivate Limited;
• Deloitte Touch Tohmastu India LLP;
• Ernst & Young LLP;
• Excellon Software Private Limited;
• Gofrugal Technologies Private Limited;
• Hazel Mercantile Limited;
• IRIS Business Services Limited;
• Karvy Data Management Services Limited;
• Mastek Limited;
• Masters India Private Limited;
• Motherson Sumi Infotech & Designs Limited;
• NSDL e-governance Infrastructure Limited;
• Ramco Systems Limited;
• Reliance Corporate IT Park Limited;
• Seshaasai Business Forms Private Limited;
• Shalibhadra Finance Limited;
• SISL Infotech Private Limited;
• Skill Lotto Solutions Private Limited;
• Spice Digital Limited;
• Sugal & Damani Utility Services Private Limited;
• Tally Solutions Private Limited;
• TATA  Consultancy Services Limited;
• TAXMANN Publications Private Limited;
• Tera Software Limited;
• Trust Systems & Software (I) Private Limited;
• Vayana Private Limited;
• Velocis Systems Private Limited;
• Vertex Customer Management India Private Limited;
• WeP Solutions Limited.

They are expected to help large businesses with complex and varied internal processes to comply with the GST regime that becomes effective from 01.07.2017.

The eligible selected GSP shall make an agreement with the GST network.   Subject to the terms of this Agreement, GSTN grants the GSP a non-exclusive, non transferable and revocable right to provide the GSP Services, in the manner set out in this Agreement. The GSP agrees that it shall be responsible to GSTN for all GSP Services/GSP Integration Methodology related aspects.   The GSP unequivocally agrees that where it provides GSP Services to the Taxpayers indirectly by appointing one or more Third Party service provider/s, the GSP shall enter into a separate agreement with such Third Party (“Third Party Agreement”) to

Obligations of GSPs

The GSP shall perform the following functions-

• To provide continuous and flawless Services at all times unless it is prevented by reason of any Force Majeure Event or any other exceptions as may be set out;
• The GSP shall add and reflect, on its GSP Application, such disclaimers as GSTN may require from time to time.
• The GSP Application should be free from any Third Party IPR breach.
• The GSP shall ensure that GSP Application is connected to GST System in a continuous asynchronous mode whenever the GSP has to provide any kind of Services to the Taxpayer
• The GSP shall bear all costs in relation to provision of all the Services and obligations it may have under this Agreement, including but limited to, establishment/deployment/development of hardware, infrastructure, applications etc.
• During the Term of this Agreement and thereafter, the GSP acknowledges that it shall abstain itself from any such activity/es which is/are intended to or would reasonably be expected to or lead to unwanted, unfavorable or adverse publicity against GSTN, through any medium/publication whatsoever, which may cause harm (directly or indirectly) to GSTN or its reputation.
• The GSP shall not use Taxpayers Data for any purpose other than the purpose permitted by the Taxpayer and shall ensure that at no time the GSP shall use or misuse or share the Taxpayer/s Data for any commercial or monetary considerations or any other reasons not permitted by this Agreement and/or the applicable laws.
• Subject to the GSP’s prevailing professional standards, independence norms and other regulatory requirements, the GSP shall not at any time indulge in any kind of anti-competitive/ monopolistic activities which may prevent access of APIs’ to any interested Third Party service provider including but not limited to charging discriminatory prices for APIs from different interested Third Party service provider.

The GSP shall before the date of commencement of the services and annually thereafter shall conduct a security audit in accordance with ISO 27001:2013 (as updated from time to time), of its GSP Application and the associated infrastructure that directly integrates with GST System, by an auditing organizations empanelled by CERT-IN of India (http://www.cert-in.org.in/PDF/Empanel_org.pdf), from time to time. In case, the external auditor as mentioned under sub-clause 7.1(a) recommends any suggestion and/or share any observation to GSP, then GSP shall be liable to take necessary actions thereon within the specified times, failing which the GSP shall not be entitled to commence/ continue (as the case may be) the Services.

The registered persons may get the services of GSPs in complying with the provisions of GST without much difficulty.