The Generalized Simplified Spherical Harmonics (GSPN) method has drawn recent interest owing to the fact that theoretically, it is equivalent to the PN and does not rely on any assumption other than piecewise homogeneity. Its level wise approach to PN offers an agreeable balance between the accuracy and computational efficiency making it a valuable mathematical tool for analyzing neutron transport problems pertaining to nuclear engineering and reactor physics. The lowest level approximation for N = 3, expressed as GSP3(0), offers reducing the complexity while still capturing the essential physics. In the current work, GSP3(0) equations are derived along with the interface and boundary conditions for linear anisotropic scattering. These equations are then discretized using the generalized transverse integration nodal method for a two-dimensional system of piecewise homogeneous rectangular regions. The discretization is done with an option kept for reducing the GSP3(0) formalism to the conventional SP3. Subsequently, a computer code has been developed to solve these discretized equations in the multigroup structure for vacuum, reflective or albedo boundaries. At present, this switchable SP3/GSP3(0) code has the capability of estimating k-eigenvalue and position dependent scalar neutron flux within a given two-dimensional rectangular geometry. The code has been verified by solving SP3, GSP3(0) and other benchmark problems from available literature. The results obtained from our code demonstrate that GSP3(0) is superior to the conventional SP3 and comparable to the recently proposed SDPN (N = 1,2,3) [M. Nazari, A. Zolfaghari, M. Abbasi, Prog. Nucl. Energy, 2023; 166, 104,933] in terms of accuracy as well as computation time.