- GST Return Filing for e-commerce operators
- What is Form GSTR-8?
- Who is an e-commerce operator?
- How to get your GSTR-8 filed by TaxHelpdesk experts?
- List of Details under GSTR-8
- Due dates for filing of GSTR-8
- Consequences of non/late filing of GST Return-8
- Procedure of filing of GSTR-8
- Documents Requirement for filing of GSTR-8
- FAQs
GST Return Filing for e-commerce operators
The e-commerce operator collecting TCS under GST are require to file GST returns through Form GSTR-8 on GST Portal.
What is Form GSTR-8?
It is a monthly return to be filed by every e-commerce operator registered under GST. Therefore, it is required to be filed by those who collect TCS on outward supplies of goods and/ or services effect through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it.
Who is an e-commerce operator?
Any person who owns or manages the digital or electronic facility or platform for electronic commerce can be said to be an e-commerce operator. For instance like Nykaa, Amazon, Flipkart, etc. E-commerce operator is a platform whereby the sellers can reach out to a large number of customers. Thereby, the e-commerce operators as well as customers also get benefits. This is also because, as they get access to multiple sellers and competitive prices for the desired product or service.
How to get your GSTR-8 filed by TaxHelpdesk experts?
Once your order is placed, TaxHelpdesk’s professional team for reviewing of documents will check the documents uploaded by you within 24 working hours. Consequently, after reviewing documents, a Tax Expert will be assigned and your order will process. Furthermore, apart from this, you also will be able to check the status of the order in your account.
List of Details under GSTR-8
Due dates for filing of GSTR-8
The due date for filing Form for a particular tax period is 10th day of the succeeding month as per the Government by notification from time to time.
| Month | Due Date |
|---|---|
| April | 10th May |
| May | 10th June |
| June | 10th July |
| July | 10th August |
| August | 10th September |
| September | 10th October |
| October | 10th November |
| November | 10th December |
| December | 10th January |
| January | 10th February |
| February | 10th March |
| March | 10th April |
Consequences of non/late filing of GST Return-8
If the GST Return-8 is not file on time, then late fees of minimum Rs. 200/day (Rs. 100 CSGT and Rs. 100 SGST). Moreover, it shall execute and the maximum amount of late fees is Rs. 5,000.
Procedure of filing of GSTR-8
Documents Requirement for filing of GSTR-8
– Details of supplies made through e-commerce operator
– Amendment to details of supplies in respect of any earlier statement
– Details of interest
– Details of refund, if any to claim from electronic cash ledger
– Additionally, the bank account details
FAQs
If E-commerce operator does not have any TCS liability in any particular tax period, filing of Form GSTR-8 will not be mandatory for the said tax period. However, it is mandatory to file Form GSTR-8 for a particular tax period in which there is collection of TCS.
You can file Form GSTR-8 using eitehr DSC or EVC.
(a) Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally in India, DSC are issued by authorized Certifying Authorities. The GST Portal accepts PAN based DSC’s only.
(b) Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. Consequently, an OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
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