ASP / GSP under GST

ASP or application service provider will act as solution provider between taxpayers and the GST network system. Taxpayers can directly access the GSTN or they can use third party applications or the ASPs. 

Tax payers interacting to GSTN directly would fall under G2B model. Tax payers interacting through the third party applications may have rich features and elements to simplify the interaction with GSTN. ASP would render various services to the taxpayers like:

• Uploading invoice to GSTN portal
• Downloading purchase and sales data
• Downloading summarised reports regarding to purchase, sales, input credit etc.

Tax payers can chose between the two:

• Accessing GSTN themselves or
• Accessing through ASP.

No doubt 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.

In simple terms, ASP would be an intermediary between tax payers and GST system.