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GSTN May Ease Eligibility for Third-Party Service Providers


Second phase of applications for GSPs may see relaxation in criteria such as minimum Rs 5 crore paid-up capital and Rs 10 crore average turnover in previous 3 fiscals 

Several startups have been eye ing the opportunity of getting to directly interact with the Goods & Services Tax (GST) system to help enterprises file their returns once the GST regime rolls out, and they may now get the chance since the nodal agency in charge of the technological infrastructure for GST is considering relaxing the eligibility criteria for thirdparty service providers.

The GST Network (GSTN), which had shortlisted 34 GSPs (GST suvidha providers) from over 300 applicants in the first phase in December,is set to open the second phase of applications this month and is likely to revise certain criteria, according to sources aware of the matter.

The original criteria of a minimum paid-up (raised capital) of `5 crore and an average turnover of at least `10 crore in three previous financial years had left several startups out of the running.These entry criteria are likely to be lowered, the sources cited above said.

ET had done a story in October wherein industry associations such as iSpirt had also urged for such tech opportunities to be opened for startups.

“We have been pushing for startups to be a part of this GST opportunity. They should allow companies based on their technical capabilities,“ said Sudhir Singh, policy expert at software thinktank iSpirt.

For startups such as digital payments company Juspay, which had sought to apply last time but could not meet the criteria, this is another chance to cash in on the business opportunity.

“We would like to reapply for GSP,“ said Vimal Kumar, co-founder of Juspay. The company had recently increased its paid-up capital by issu ing bonus shares to its investors so as to be ready for such opportunities.

Clear Tax, which of fers an income tax-filing portal, is also likely to apply if it meets the criteria. The startup has currently taken up the role of an application service provider (ASP), which essentially has to partner with GSPs for the connection to GSTN's APIs, but can offer their own solutions to enterprises.

Clear Tax CEO A rchit Gupt a said there is enough opportunity fo r a company in the role of an ASP.

“With our multi-GSP approach, we are not too stressed about becoming a GSP in the near term. Mostly it will be a cost optimisation decision. We will apply if the eligibility criteria is favourable,“ Gupta said.

This argument is also being put forth by larger players. Consultancy firm PwC India has also decided to be an ASP instead of a GSP, unlike its fellow Big Four accounting firms Ernst & Young and Delloite.

“PwC did not apply for a GSP license thinking that we can par tner with multiple GSPs to help our clients file returns. We are keeping options open but no final decision has been taken on applying for the next phase of GSP applications,“ said Kunal Wadhwa, partner-indirect taxes at PwC.

11TH APRIL,2017,THE ECONOMIC TIMES,NEW-DELHI

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