Home > GSTR-8 Return Filing Guide for E-Commerce Operators

GSTR-8 Return Filing Guide for E-Commerce Operators

After talking about relevant GST returns filed for TDS, we come to TCS. Tax Collection at Source or TCS is a similar tax collection mechanism to TDS, wherein on behalf of the government, an e-commerce operator remits and collects tax when a supplier sells goods through the e-commerce portal. GSTR – 8, is the relevant tax return filed for TCS.

What is GSTR – 8?

GSTR – 8 is the monthly return that under the new GST regime, e-commerce companies (defined as any person who owns/operates/manages a digital/electronic platform for commerce) registered for TCS, need to file each month. The information provided by the companies is made available to suppliers on their GSTR – 2 filing.

Who should file GSTR – 8?

Every GST registered e-commerce operator needs to file for GSTR – 8, since it is mandatory for all e-commerce operator to obtain a GST and TCS registration.

Due Date for filing GSTR – 8?

GSTR – 8, must be filed before the 10th of every successive month. For example, GSTR – 8 for the month of November 2017, should be filed before 10th of December 2017

Information to be filed in GSTR – 8

  1. GSTIN: The 15-digit GSTIN (Goods and Services Taxpayer Identification Number) received from the government needs to be entered in this field. A provisional id can be used too in case the concerned person/party does not have a GSTIN.
  1. Legal name of the registered person: The name of the taxpayer shall be auto-populated in this field, post logging-in.
  1. Details of supplies made through e-commerce operator: The gross values of supplies, as supplied to registered/unregistered people, along with the value of the supplies returned by the same shall be entered in the field. The difference in value between the two shall be the net liable TCS amount.
  1. Amendments to details of supplies in respect of an earlier statement: Corrections to data, if any, in the return statements submitted in the previous months, can be made in this field.
  1. Details of interest: If the TCS is not paid by the due date, by the operator, then there is an interest levied on the account on the amount of due TCS.
  1. Tax payable and paid: This field contains within it, the details of the total tax payable in namely SGCT, CGST andIGST respectively, and the amount of tax already paid till date.
  1. Interest payable and paid: The interest levied for late payment (18%) is calculated in this file, on the outstanding amount.
  1. Refund claimed from electronic cash ledger: Refunds, if any, to be claimed from ECL, need to be detailed here. However, the refund can only be claimed once all the TCS liability of the ongoing tax period has been discharged.
  1. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return: The information regarding, the amount of tax collected at source needs to be entered in this field, which will then flow to Part C of GSTR – 2A of the e-commerce operator filing for GSTR – 8

What is the penalty for not filing GSTR – 8?

If the GST is not filed on time, a penalty of Rs. 100 on CGST and SGST each is applicable, which amounts to Rs. 200 a day (maximum payable up to Rs. 5000), along with a late fee on 18% interest per annum, calculable from the due date to the date of actual payment clearing.

For more information about different type of returns, deadlines, filings etc. read our other articles various GST returns. For assistance in seamlessly filling your GST Returns through third party software, GreenGST is your answer, contact us to know more.

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