Consequent to the roll out of the GST on the expected appointment date of 1st of July, 17, all assesses shall be required to file GST returns on the GSTN portal online.

To facilitate assesses in the return filing process GSTN has appointed GSP (GST Suvidha Providers) & ASP (Application software provider).

GSP / ASP shall act as a bridge between the Assesse & the GSTN for the return filing process.

Assesses having large volume of transactions can use GSP / ASP application to upload requisite data through connectors directly from ERP/ Accounting application.

Assesses can avail other value-added services as provided by GSP / ASP’s with respect to activities related to GST ecosystem or areas like analysis on different parameters.

Further, consequent to the decision of GST Council on 10th March 2018, all assesses shall be required to generate e-way bills for each invoice having value more than Rs. 50,000/-. It is required for Inter-State transactions from 1st April 18 and from June 18 onwards for Intra-state transactions in phased manner.

To facilitate assesses in the e-way bill generation process NIC (the agency managing e-way bills in India) has provided APIs to GSP / ASP.

GSP / ASP shall act as a bridge between the Assesse & the NIC for the e-way bill generation process.

Further, all assesses above Rs. 100 Crore turnover, shall be required to generate e-invoice. It is required from 1st April 2020.

Assesses having large volume of transactions can use GSP / ASP application to upload requisite data through connectors directly from ERP/ Accounting application.

Assesses can avail other value-added services as provided by GSP’s with respect to activities related to e-invoice / e-way bills.