tax-cmn

Application progam interface (APIs) for the Goods and Service Tax Network (GSTN) are out now.  The government is following a platform approach for providing GST services to tax payers. Note that these APIs are still in beta testing but developers can still create apps for tax payers.

Accordingly, all GST system functionalities – registration of entities, uploading of invoices and filing of returns – will be available through these APIs.

The GSTN will create an ecosystem of service providers called GST Suvidha Provider (GSPs) who will provide applications for website, mobile app and for tax filing.

The APIs will have the following functional modules for the GSPs:

– Registration of tax payer and tax consultant: This module will take care of new registrations, amendment to new registration,  cancellation of registration, revocation and surrender of registrations etc.
Returns: This module will upload and update varuious invoices, accept/reject/modify counter party invoices and generation of returns.
– Payments: The module will create challans, payment history, view challans of all companies of the group which have the same PAN to authorized users.
– Ledger maintenance: The module will show utilization of cash and input tax credit for tax payment.
– Miscellaneous: Module will include tax payer and tax consultant search, notifications and alerts, grievance creation etc.

Eligibility criteria for GSPs

The following entities can apply to become a GSP:

– A company registered in India under the Companies Act of 1956 or 2013
– A public sector undertaking (either central or state)
– A partnership under the India Partnership Act or the Limited Liability Partnership Act

All of them will have to have a paid up or raised capital of Rs 5 crore and an annual turnover of Rs 10 crore.

Companies which wish to apply to become a GSP will have to submit letters of intent and authority, certificate of incorporation, copy of service tax number, TIN and PAN, a board resolution making for GSP application and other documents.

Demonstration of technical capability: Applicants must also show a functioning model of the GSP within a month. The test will evaluate the following:

Suggested Test Activity Evaluation Weight
            i.         Invoice upload by tax payers

          ii.         GST Return #1 and #2 preparation and filing

         iii.         Reconciliation of downloaded GSTR2 with Purchase Register

         iv.         Multiple GSTIN Ids mapped to a single user account

           v.         Multiple roles mapped to single GSTIN

         vi.         E-sign / DSC integration for signing of returns

       vii.         UI / UX

      viii.         Mobile interface

         ix.         Alert generation to tax payers

           x.         Security design

 10

10

20

5

10

15

10

5

5

10

Note that the demonstration by the applicant GSP shall be evaluated basis the marks stated above. Minimum qualifying marks will 60 %.

Technical eligibility criteria

S.No. Pre-Qualification Criteria Supporting Documents
1 Backend infrastructure, such as servers, databases etc., required specifically for the purpose of GSP work shall be based in the territory of India, and Declaration from the authorized signatory
2 IT Infrastructure owned or outsourced to carry out minimum of 1 Lakh GST transaction per month, and Declaration from the authorized signatory,  Submit IT Infrastructure details i.e. Server Details, Network Connectivity, Firewall Server, storage capacity, Disaster recovery plan etc.
3 Data Privacy policy to protect beneficiary privacy, and Share the data privacy policy on organization’s website
4 Data security measures as per the IT Act. Certification / Declaration from the authorized signatory

Download: Documents for GSPs