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.NoFormWho to File ?What to file?When to File ?
1GSTR-1Registered taxable supplierOutward supplies10th of the month succeeding the tax period
2GSTR-2Registered taxable recipientInward supplies /Purchases15th of the month succeeding the tax period
3GSTR-3Registered taxable personMonthly Return20th of the month succeeding the tax period
4GSTR-4Composition supplierOutward supplies, inward supplies18th of the month succeeding the Quarter
5GSTR-5Non-resident personOutward supplies, inward supplies20th of the month succeeding tax period & within 7 days after expiry of registration
6GSTR -6Input service distributordetails of tax invoices on which credit has been received13th of the month succeeding the tax period
7GSTR-7Tax deductorDetails of tax deducted10th of the month succeeding the month of deduction
8GSTR-8E commerce operator/tax collectorDetails of tax collected.10th of the month succeeding the tax period
9GSTR-9 Registered Taxable PersonsAnnual Return31st December of the next Financial Year]
10GSTR 9ATaxable Person paying tax u/s 8 (Compounding Taxable Person)Annual Return31st December of the next Financial Year]
11GSTR 9BRegistered Taxable Person (if Turnover Exceeds 1Crore)Audit Report with Reconciliation Statement31st December of the next Financial Year
12GSTR 10Taxable person whose registration has been surrendered or cancelledFinal returnwithin three months of the date of cancellation or date of cancellation order, whichever is later
13GSTR 11Persons having Unique Identity Number and Claiming RefundDetails of inward supplies28th 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 NoTopic -GSTResources
1Model GST LawModel GST Law
2GST OverviewGoods 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)
3Transition to GSTTransitional Provisions in Goods & Service Tax (GST)
4RegistrationGST Registration FAQ’s
  GST Registration Process -Video
  GST -Draft Registration Rules
  GST -Draft Registration Formats
5InvoiceGST Draft Invoice Rules released by CBEC
  GST Draft Invoice formats Released by CBEC
6Input Tax CreditInput Tax Credit under Goods & Service Tax (GST)
  Concept of Input Service Distributor in Goods & Service Tax (GST)
7PaymentGST Payment of Tax
  GST Draft Payment Rules Released by CBEC
  GST Draft Payment formats Released by CBEC
8RefundsRefund under GST
  Draft GST Refund Forms released by CBEC
  Draft GST Refund Rules released by Govt
9ReturnsReturns Process and matching of Input Tax Credit under GST
  Draft GST Return Rules Released by Govt
  Draft GST Return Formats released by Govt
10Assessment and AuditAssessment and Audit under GST
11Inspection, Search, Seizure and ArrestInspection, Search, Seizure and Arrest under GST
12Offences, Penalty, Prosecution & CompoundingOffences, Penalty, Prosecution & Compounding in GST
13Demands and RecoveryDemands and Recovery under GST
14Appeals and ReviewAppeals, Review and Revision in GST
15Advance RulingAdvance Ruling in Goods and Service Tax (GST)
16Settlement CommissionSettlement Commission in Goods and Service Tax (GST)
17GST PortalFrontend Business Process on GST Portal
Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

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