GST Suvidha Provider (GSP)
Definition
An authorised intermediary that connects businesses and software to the GST Network's systems for filing returns, generating e-way bills and registering e-invoices. GSPs provide the secure API layer many compliance tools build on.
Related Terms in India GST
GSTN (GST Network)
The organisation and technology platform that runs the IT backbone of India's GST — registration, return filing, tax payment and the ledgers. It is the system taxpayers and their software interact with for GST compliance.
ARN (Application Reference Number)
A unique number issued to acknowledge an application on the GST portal — for registration, amendment, refund or similar. It is used to track the status of the application until it is processed.
GST Registration Cancellation
The process of ending a GST registration, either voluntarily (business closed, turnover below threshold) or by the department (non-filing, fraud). A final return in GSTR-10 is required to settle tax on stock held at cancellation.
GST Amendment
A change to GST registration details or to previously filed return data. Core registration fields may need departmental approval, while invoice-level corrections are made through amendment tables in subsequent returns within prescribed time limits.
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