Application Service Provider (ASP) is role in GST
ASP refers to Application Service Provider. These are the software vendors (like ERPs, accounting packages and other softwares/portals) that facilititate the filing of returns to its users.
An ASP in the GST system will be acting as a connecting bridge between the ultimate tax payer and the GSP. An ASP will collect raw data from the core/end user and process it in a way that the raw data becomes useful information.