Analysis: GSTR -8 statement for e-commerce operator

By | October 8, 2016
(Last Updated On: March 21, 2017)

GSTR -8 

STATEMENT FOR E-COMMERCE OPERATORS

Key Points about GSTR 8  statement for e-commerce operator

  • Due Date :– GSTR 8 (statement for e-commerce operator) to be  furnished by the 10th of the month succeeding the tax period
  • Who to File : GSTR 8 to be furnished by e-commerce operator(s) providing facility of supplying goods and/or services, other than branded services, of other suppliers through his portal required to collect tax at source under section 43C .
  • Who are not required to file GSTR 8:An e-commerce portal supplying goods through his own portal shall not be required to file this return in respect of such supplies.
  • Details to be furnished in GSTR 8  statement for e-commerce operator
    • Details of the supplies to registered Taxable Persons made through the e-commerce operator
    • Amendment to Details of the supplies to registered Taxable Persons made through the e-commerce operator
    • Details of the supplies to unregistered persons made through the e-commerce operator
    • Amendment to details of the supplies to unregistered persons made through the e-commerce operator
    • Tax Collected at Source (TCS) Details
    • Liability payable and paid
  • Details to Supplier :- The details furnished by the operator  shall be made available electronically to each of the suppliers in Part D of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-8.

Download  GSTR-8

Download GSTR-2A -AUTO DRAFTED DETAILS

Read also  GST Return filing Process in India

GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,

GST Return : Who … What….When….to File GST Return

 

Sr.No Form Who to File ? What to file? When to File ?
1 GSTR-1 Registered taxable supplier Outward supplies 10th of the month succeeding the tax period
2 GSTR-2 Registered taxable recipient Inward supplies /Purchases 15th of the month succeeding the tax period
3 GSTR-3 Registered taxable person Monthly Return 20th of the month succeeding the tax period
4 GSTR-4 Composition supplier Outward supplies, inward supplies 18th of the month succeeding the Quarter
5 GSTR-5 Non-resident person Outward supplies, inward supplies 20th of the month succeeding tax period & within 7 days after expiry of registration
6 GSTR -6 Input service distributor details of tax invoices on which credit has been received 13th of the month succeeding the tax period
7 GSTR-7 Tax deductor Details of tax deducted 10th of the month succeeding the month of deduction
8 GSTR-8 E commerce operator/tax collector Details of tax collected. 10th of the month succeeding the tax period
9 GSTR-9  Registered Taxable Persons Annual Return 31st December of the next Financial Year]
10 GSTR 9A Taxable Person paying tax u/s 8 (Compounding Taxable Person) Annual Return 31st December of the next Financial Year]
11 GSTR 9B Registered Taxable Person (if Turnover Exceeds 1Crore) Audit Report with Reconciliation Statement 31st December of the next Financial Year
12 GSTR 10 Taxable person whose registration has been surrendered or cancelled Final return within three months of the date of cancellation or date of cancellation order, whichever is later
13 GSTR 11 Persons having Unique Identity Number and Claiming Refund Details of inward supplies 28th of the month following the month for which statement is filed

Read also  GST Return filing Process in India

Download Draft GST Return Rules Released by Govt

Download Draft GST Return Formats released by Govt

Free Education Guide on Goods & Service Tax (GST)


SR No Topic -GST Resources
1 Model GST Law Model GST Law
2 GST Overview Goods and Services Tax (GST): An Overview
    Integrated Goods & Service Tax (IGST) Act Overview
    Meaning and Scope of Supply
    Time of Supply
    Place of Supply of Goods and Service under GST
    Valuation in GST
    Levy of GST & Exemption from Tax
    Job Work under Goods & Service Tax (GST)
    Electronic Commerce under Goods & Service Tax (GST)
3 Transition to GST Transitional Provisions in Goods & Service Tax (GST)
4 Registration GST Registration FAQ’s
    GST Registration Process -Video
    GST -Draft Registration Rules
    GST -Draft Registration Formats
5 Invoice GST Draft Invoice Rules released by CBEC
    GST Draft Invoice formats Released by CBEC
6 Input Tax Credit Input Tax Credit under Goods & Service Tax (GST)
    Concept of Input Service Distributor in Goods & Service Tax (GST)
7 Payment GST Payment of Tax
    GST Draft Payment Rules Released by CBEC
    GST Draft Payment formats Released by CBEC
8 Refunds Refund under GST
    Draft GST Refund Forms released by CBEC
    Draft GST Refund Rules released by Govt
9 Returns Returns Process and matching of Input Tax Credit under GST
    Draft GST Return Rules Released by Govt
    Draft GST Return Formats released by Govt
10 Assessment and Audit Assessment and Audit under GST
11 Inspection, Search, Seizure and Arrest Inspection, Search, Seizure and Arrest under GST
12 Offences, Penalty, Prosecution & Compounding Offences, Penalty, Prosecution & Compounding in GST
13 Demands and Recovery Demands and Recovery under GST
14 Appeals and Review Appeals, Review and Revision in GST
15 Advance Ruling Advance Ruling in Goods and Service Tax (GST)
16 Settlement Commission Settlement Commission in Goods and Service Tax (GST)
17 GST Portal Frontend Business Process on GST Portal
Direct Taxes Ready Reckoner Service Tax Ready Reckoner Company Law Ready Reckoner tax deduction at source
New Books Released on Tax , GST and law

Leave a Reply