Reliance Corporate IT Park Limited - GSP Services
Terms & Condition
TERMS AND CONDITIONS OF GSP CONNECTIVITY SERVICES TO TAXPAYER
WELCOME TO RCITPL - the GST Suvidha Provider
Thanks for showing interest and applying for our GSP Connectivity Services. By filling in the registration form on website https://gsp.jiogst.com/ and applying to avail the GSP Connectivity Services and by accepting the Terms and Conditions and by affixing electronic signature at the end of this document, a binding agreement arises between Reliance Corporate IT Park (RCITPL) and you (the Taxpayer). The expressions RCITPL and Taxpayer shall be collectively referred to as Parties.
TERMS AND CONDITIONS
- Unless the context otherwise requires, the following terms and expressions used herein shall have the following meanings assigned to them for the purpose of this Agreement:
- "Agreement" or this Agreement shall mean these terms and conditions as accepted by the Taxpayer, along with its schedules, annexures and exhibits, if any, including any modifications made thereto, from time to time.
- GSP Application means application/system chosen by the Taxpayer to access the GSP System and further connect to the GST System.
- "GSP Connectivity Services" means the services provided by RCITPL to the Taxpayer to connect the GSP Application with the GST System. A broad description of the services is shown in Annexure-1 hereto.
- "GSP System" means system of the GSP along with APIs and requisite architecture which would interact with the GSP Application and the GST System.
- "GST Act" means and includes the statutory enactment(s) and all laws, rules and regulations of Goods and Services Tax which may be passed by the Government of India and which are/may become effective from the date of its notification and as may be amended from time to time.
- "GST Authorized Representative" shall be the authorised persons of the Taxpayer as per GSTN records who is responsible for GST related activities like GSTRs submission and/ or data retrieval for their respective GSTINs, to and from GSTN.
- GSTIN shall be the unique identification number known as GSTIN or GST identification number issued by Goods and Services Tax Network for the identification and usage by the Taxpayer.
- "GST System" means the information technology and communications infrastructure system for enabling implementation of Goods and Services Tax (GST) in India undertaken by the Goods and Services Tax Network or GSTN, the regulatory body under the Goods and Services Tax framework setup by the Government of India.
- "Modifications" shall have the meaning ascribed to in Section 10.
- "Admin ID" shall be the PAN based Login ID of the Taxpayer generated by GSP System and informed to the Taxpayer.
- "Undersigned Official" shall be a duly authorized representative of the Taxpayer registering for GSP Connectivity Services at GSP System and accepting and signing this Terms and Conditions on behalf of the Taxpayer.
GSP CONNECTIVITY SERVICES
- RCITPL shall provide to the Taxpayer, the GSP Connectivity Services, subject to the Terms and Conditions of this Agreement and fulfilment of the following norms:
- The GSP Connectivity Services shall be activated for the Taxpayer subject to approval by their chosen GSP Application. The Undersigned Official shall generate a registration request on the website and choose its GSP Application and approach the GSP Application for approval of registration request. Registration requests approved by the respective GSP Application shall further be approved by the RCITPL to activate Log in for the Taxpayer into the GSP System. Undersigned Official shall be responsible, both for generating the Admin ID of the Taxpayer on the website and for executing this Agreement. Undersigned Official shall be responsible for adding valid GSTINs and service period in GSP System to activate and manage GSP Connectivity Services for those GSTINs by using the Admin ID.
- The Taxpayer shall fulfil and ensure the fulfilment of, during the term of this Agreement, all of the requirements as stipulated in Annexure-2 hereto. The Taxpayer expressly acknowledges and agrees that the Taxpayer shall be solely responsible and liable for compliance with all of the terms, conditions and requirements as stipulated in Annexure-2 hereto, at all times, and RCITPL owes no duties, obligations or liabilities of whatsoever nature to the Taxpayer with respect thereto.
- The Taxpayer acknowledges and agrees that the GSP Connectivity Services are provided by RCITPL on an as is basis.
- This Agreement shall come into effect upon generation of Registration Request for Admin ID by the Taxpayer.
- Notwithstanding anything to the contrary contained in this Agreement, the term of this Agreement may be extended or terminated by RCITPL at its sole discretion, at any point of time. Any such decision of RCITPL in this respect shall be final and binding upon the Taxpayer.
CHARGES AND PAYMENTS
- In consideration of the GSP Connectivity Services, the Taxpayer shall pay the requisite charges to RCITPL, as may be prescribed by RCITPL from time to time.
- In event of any default, neglect or delay in payment of such charges payable to RCITPL by the Taxpayer or in the event of any failure, delay, neglect, inability or refusal by the Taxpayer to adhere to any of the terms and conditions of this Agreement, including norms stipulated in Section 2 hereinabove, RCITPL shall have right to suspend the GSP Connectivity Services under this Agreement, with an e-mail notification on the registered e-mail ID of the Taxpayer.
- Any revision of the connectivity charges by the Service Provider, shall be notified by RCITPL to the Taxpayer as soon as may be reasonably practicable and such charges or revisions thereof, including attendant terms and conditions, whenever intimated in writing by RCITPL to the Taxpayer in writing, shall be treated as an integral part of this Agreement. However, if the Taxpayer is not in agreement to the charges or the revised charges as charged by the Service Provider, it may opt to not to use the Services. Any continued usage shall be deemed to have been treated as acceptance of the charges or the revised charges.
REPRESENTATION AND WARRANTIES OF THE TAXPAYER
- The Taxpayer warrants and represents, and, where applicable, undertakes and acknowledges, as follows:
- The Taxpayer is legally competent to contract and, in the case of an entity, duly organized, validly existing, in good standing under the laws of India, has power to carry on its business as it is now being conducted and is qualified to do business in India, including entering into this Agreement with RCITPL.
- Where the Undersigned Official is an authorized representative of the Taxpayer, he or she has been duly authorised by the Taxpayer to enter into this Agreement and has full right, power, and all requisite authority to bind the Taxpayer. The Taxpayer shall provide an undertaking in the manner and format opted by the Service Provider.
- No waiver or consent of any person is required in connection with the execution, delivery, and performance by the Taxpayer for this Agreement.
- The Taxpayer shall not to conceal or misrepresent its identity or particulars or that of its employees, Undersigned Official, GST Authorized Representative, signatories or representatives or tax practitioners, in order to access or use GSP Connectivity Services.
REPRESENTATION AND WARRANTIES BY RCITPL
- RCITPL represents and warrants that:
- RCITPL is an entity duly organized, validly existing, and in good standing under the laws of India, has power to carry on its business as it is now being conducted, and is qualified to do business in India, including entering into this Agreement with the Taxpayer.
- No waiver or consent of any person is required in connection with the execution, delivery, and performance by the Service Provider for this Agreement.
DUTIES AND OBLIGATIONS OF THE TAXPAYER
- The Taxpayer shall be solely responsible for adherence to the following duties and obligations, at all times:
- The Taxpayer shall make reasonable efforts to upload the data during the month rather than at the filing date to avoid last minute hurdles / issues;
- The Taxpayer shall solely bear any and all costs in relation to provision of the GSP Application;
- The Taxpayer shall adhere to the guidelines prepared, proposed or updated by GSTN and/or RCITPL from time to time;
- The Taxpayer acknowledges and agrees that the GSTN/RCITPL may prescribe other standards and specifications that it may deem necessary, from time to time, in its sole judgment, in relation to GST System, GSP System and GSP Application which shall be binding on the Taxpayer without any objection or cost to GSTN / RCITPL;
- The Taxpayer shall, promptly and without demure or protest, upgrade/modify the chosen GSP Application in the event there are any changes or upgrades to the GST System and/or GSP System;
- The Taxpayer shall at all times take all measures to keep itself, GSP Application and its systems up-to-date to reflect all amendment or modification to all applicable rules or regulations, or policies made by GSTN / Service Provider;
- The Taxpayer shall be responsible for registration with GSTN in several states and get the GSTIN as per its business requirements;
- The Taxpayer shall be responsible for submission of valid encrypted GSTRs through GSP Application and GSP System to GST System. GST Authorized Representative shall be responsible for signing off and submitting / filing / committing /sending GSTRs to GSTN. GSTRs signed by other representatives of the Taxpayer shall be invalid and may constitute non-compliance by the Taxpayer;
- The Taxpayer acknowledges, agrees and undertakes that the Undersigned Official shall be responsible for all users and tax practitioners of the Taxpayer with this Agreement and be liable for their acts and usage of Services. Notwithstanding the foregoing, the Taxpayer shall be solely responsible for all the acts, omissions, negligence, misconduct of whatsoever nature of its employees, representatives and tax practitioners, including the Undersigned Official (wherever applicable), at all times.
- The Taxpayer shall be solely responsible for establishing and maintaining data connectivity to GSP System, including all costs, operating parameters and all other factors associated therewith.
- The Taxpayer shall be responsible to satisfactorily perform integration testing prior to commencement of the filing by the Taxpayer of the GSTRs through GSP System.
- The Taxpayer acknowledges and agrees that RCITPL may, at the request of the Taxpayer, extend standard APIs for input level integration for seamless connectivity and Taxpayer shall be responsible for consuming such APIs with its chosen GSP Application.
- Taxpayer shall further be responsible for regular maintenance and upkeep of its chosen GSP Application / integrated system beyond the standard APIs published by RCITPL for hassle-free, seamless and uninterrupted dataflow to the GSP Systems.
- The Taxpayer shall be responsible for the data input to GSP System through chosen GSP Application and all risks, costs and issues in this regard shall be to its own account.
- Taxpayer shall maintain logs of all the transactions processed by it through GSP System, capturing the complete details of the GSP Application transactions.
- The Taxpayer acknowledges and agrees that RCITPL and / or GSTN shall be entitled to conduct audit of such logs without any notice in case of apprehension of fraud or breach.
- Taxpayer shall, without any cost implication to RCITPL and / or GSTN, take all necessary actions as may be suggested / required by the audit, to the satisfaction of RCITPL and GSTN.
- Upon the request of RCITPL/GSTN, Taxpayer shall furnish to RCITPL/GSTN within reasonable time, as may be required, from time to time, the copy/ies or record/s of proof of transactions or logs or any activity done by Taxpayer through chosen GSP Application.
- The Taxpayer acknowledges and agrees that RCITPL/GSTN shall be entitled to publish notices, disclaimers and indemnities in GSP System/ GST System (in relation to GSP Application or otherwise for any other purposes whatsoever), without any objection of the Taxpayer, in the manner and to the extent deemed necessary by RCITPL /GSTN in accordance with internal business, operational and/or policy guidelines.
- The Taxpayer acknowledges and agrees that RCITPL may prescribe other standards and specifications that it may deem necessary, from time to time, in its sole judgment, in relation to GSP Application and GSP Connectivity Services which shall be binding on the Taxpayer without any objection.
- The Taxpayer acknowledges and agrees that RCITPL shall have the sole right, at all times, to include or remove any GSP Application for the purposes of provision of the GSP Connectivity Services and any such decision of RCITPL shall be final and binding upon the Taxpayer.
NO RECOURSE AGAINST RCITPL
- It is expressly agreed and acknowledged by the Taxpayer that no rights, recourse or entitlements arise or accrue, of whatsoever nature, in favour of the Taxpayer against RCITPL and the Taxpayer shall be solely responsible for abiding by the agreement executed between the Taxpayer and the chosen GSP Application with no recourse, under any circumstances, whatsoever, to RCITPL, by virtue of, arising out of and/or relating to this Agreement.
- The Taxpayer explicitly acknowledges and agrees that RCITPL may collect and use transactional details / logs / data pertaining to the Taxpayer for the purposes of effective billing and management of the GSP Connectivity Services (Taxpayer Data) and store the same in its cloud storage for 24 months and after that in archives for 6 years.
- Taxpayer hereby explicitly provides its consent to RCITPL to share the Taxpayer Data with the counterparties, GSTN and such Government departments or agencies or bodies, from time to time.
- Save as provided in Sections 9.1 and 9.2, the Taxpayer acknowledges and agrees that RCITPL shall not be storing any encrypted data pack submitted / received to / from GSTN / GSP Application in GSP System.
- This Agreement, along with its Annexures and Exhibits, shall be deemed to have been executed upon successful affixation of electronic signature by the Undersigned Official of the Taxpayer on the website.
- This Agreement may only be varied, amended or modified by RCITPL from time to time (Modifications).
- Any Modifications shall be intimated to the Taxpayer and shall require the acceptance or rejection thereof, by the Taxpayer through its Admin ID.
- The Taxpayer shall not be entitled to avail the GSP Connectivity Services unless and until the Taxpayer accepts or rejects the Modifications through its Admin ID.
- In the event that the Taxpayer rejects any Modifications, then, this Agreement shall stand terminated between the Parties, with no liability or consequences arising therefrom upon any Party to the other.
- Without prejudice to the right of RCITPL to suspend the GSP Connectivity Services under this Agreement, RCITPL shall be entitled to terminate the services offered under this Agreement forthwith, without any liability to RCITPL, without further notice to the Taxpayer upon the occurrence of any of the following events:
- If the Taxpayer commits a breach of any of the terms and conditions of this Agreement alongwith Annexure 2; or
- If Taxpayer defaults in making payment in accordance with the term of this Agreement; or
- If Taxpayer is found involved in fraud or other illegal or unethical activities in relation to any subject matter associated with this Agreement; or
- If Taxpayer is found in breach of intellectual property rights or for any other act of wilful misconduct.
GOVERNING LAW AND JURISDICTION
- This Agreement shall be governed by the laws of India with the exclusive jurisdiction of the Courts at Mumbai.
- If any term or condition of this Agreement is found to be invalid, void, or for any reason unenforceable by any competent court of law, such term or condition shall be severed from the remainder of this Agreement and such severance shall not affect the validity and enforceability of this Agreement.
- Any failure by the Service Provider to exercise or enforce any rights conferred upon it by this Agreement shall not be deemed to be a waiver of any such rights or operate so as to bar the exercise or enforcement thereof at any subsequent time or times.
- Any notices under this Agreement will be sent by or received only on the email addresses of the Parties as shown herein-below: Reliance Corporate IT Park Limited
The email address and any other contact details as provided in the registration form duly filled by the Taxpayer
- Access to Self manage Portal for GSP Connectivity Services
- Secured and Authorised Access to GSP System for Taxpayers chosen GSP Application
- Connectivity to the GST System
- Secured line for data transmission to and from GST System
- ISO 27001:2013 Compliant Infrastructure
- Operational Support
- Real Time Transaction Reports
- Any Upgrade of GSP System for the access and use by GSP Application,
- It is expressly acknowledged that the description as provided herein-above is a broad and generic description. RCITPL shall be entitled to offer clarity on the description provided hereinabove, including delineation, explanation or qualification to each and every foregoing item of service, from time to time.
- Taxpayer while choosing its GSP Application to connect with GSP System shall be solely responsible, at all times, for adherence to the following:
- While accessing GSP System, the Taxpayer shall use a secured network and not cause any disruption to the GSP System/ GST System or business operations of GSP or GSTN, either directly or indirectly.
- Taxpayer shall deploy industry specific security standards like ISO 27001:2013 (as updated from time to time) in relation to its chosen GSP Application and data and warrant that the same shall be secured and stable at all times for data transmission to / by the Taxpayer.
- Taxpayer shall, before the Date of Commencement of the Services and annually thereafter, conduct, at its sole costs and expenses, a security audit in accordance with ISO 27001:2013 (as updated from time to time), of the GSP Application and the associated infrastructure that directly integrates with GSP System, by an auditing organization empaneled by CERT-IN of India and ensure adherence to all audit observations and recommendations from time to time, including furnishing of all such audit reports and actions taken, as may be required by RCITPL/ GSTN from time to time.
- The Taxpayer shall ensure that all of the computers and information technology systems which may, in any manner, interact with any machines or systems of RCITPL or which may be responsible for provision of any data or information for the purposes of the GSP Connectivity Services, are fully secured against any and all viruses, malicious codes, malwares and all other threats, at all times;
- The Taxpayer shall take all necessary precautions to ensure that any of the machines or systems employed and/or used by the Taxpayer and any data or information shared by the Taxpayer to RCITPL shall not be responsible for or contribute to any information security breach in the course of its communication to GSTN;
- The Taxpayer shall be solely responsible to RCITPL to ensure that the GSP Application used by the Taxpayer to interact with GSP System of RCTIPL is fully secured including against all malware, viruses, trojan horses, worms, time bombs or any other computer programming devices which are intended to damage the GSP System or the GST System or use any of data and the Taxpayer shall ensure that there is no data breach.
- All compliance, certifications, and security systems are in place to ensure that the Taxpayers data is securely transmitted from GSP Application or its network to the GST System through the GSP System without any exposure to breach, theft or loss of Data.
- Taxpayer shall not breach or infringe intellectual property of any third party and fully indemnifies RCITPL at all times.
- Taxpayer shall bear all costs in relation to its obligations it may have under this Agreement, including but not limited to establishment/deployment/development of hardware, infrastructure, applications etc. at all times.
It is expressly acknowledged that the description as provided herein-above is a broad and generic description. The Service Provider shall be entitled to offer clarity on the description provided hereinabove, including delineation, explanation or qualification to each and every foregoing item of service, from time to time. Any and all such delineation, explanation or qualification, whenever offered in writing by the Service Provider to the Taxpayer or the Tax Practitioner in writing, shall be treated as an integral part of this Agreement.
"I undertake that I am the person authorised by the Taxpayer (referred as "Undersigned Official" in the Agreement) and have read and hereby accept the Terms and Conditions for using JIOGST Services".
Description of GSP Connectivity Services
Services offered by the Taxpayer include but are not limited to the following: