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The area of e-government has been receiving great attention since one decade throughout the world. Governments of various countries are trying to achieve reasonable level of satisfaction in providing highest quality of services to their citizens. The governments all over the world are providing online-services to citizens over the internet through web portals. A critical element of the assessment of e-governmental services is the development of user friendly web sites. To deliver advanced quality of services it becomes important to understand how citizens sight and assess online services. Hence there is a great need to assess the underlying factors and dimensions of e-government service delivery which will help in assessing the e-service quality. The aim of the study is to determine the eservice quality from the citizen's point of view. After through literature review we conceptualize and propose a framework (e-GSQA) which will be designed, developed in this study and will be validated using e-tax services of India in upcoming study by the author.