We are looking for solution like a traditional GSM or CDMA VoiP gateway. This project will be separated in two parts. One is mobile application and another one is registration server.
The Mobile application will register to a server and accept call from that server with IXA or SIP protocol. After that call will terminate to a GSM network. (this part just like a traditional GMS getaway) This mobile application will work on only wifi Internet connectivity, coz GSM internet data normally disable during any GSM call. All call will pass with G729 codec
The registration server may be Asterisk or VOIP switch or any other server or customize server. This server will receive call from another VOIP switch server with SIP protocol.
Certain number of registered Mobile will be able to assign in a group of gateway. On server have to include option to show balance through USSD