GSP and ASP for GST Compliance
Goods and Services Tax Network (GSTN) built an ecosystem of third-party service providers-GST Suvidha Providers (GSPs) who have secure access to GSTN via GST system APIs. The GSPs were introduced as the connecting link between the taxpayers and the GSTN to manage the GST compliance in an effective manner.
Application Service Providers (ASPs) that manage all GST compliance and related needs. ASPs are envisaged to provide innovative and convenient methods for taxpayers. ASPs connect to the internal systems of taxpayers, assist in compiling and preparation of GST returns and upload the same via a GSP.
GSTR 9C is an annual audit form for all the taxpayers having the turnover above 2 crores in a particular financial year. It includes reconciliation Statement for a particular FY to be filed by taxpayers on or before 31st December after being certified by CAs/CMA. However, the due date for the same has been extended to 30th June 2019 in the 31st GST Council Meeting. It must be filed along with or after filing of the GSTR-9 i.e. GST annual return.