GSTR 8 Due Dates : GST TCS Returns Due Dates
Notification No 52/2018 Central Tax : E commerce operator to collect TCS for intra state Supplies
Notification No 02/2018 Integrated Tax : E commerce operator to collect 1% TCS under GST
ORDER No 02/2019 Central Tax : GSTR 8 Date Extended for October 2018 to December 2018
Also Refer GST TCS Provisions : Study Material for Compliance
| Month | Original /Extended | Due Date | Reference |
| March 2019 | Original | 10th April 2019 | Section 52(4) of CGST Act |
| February 2019 | Original | 10th March 2019 | Section 52(4) of CGST Act |
| January 2019 | Original | 10th February 2019 | Section 52(4) of CGST Act |
| December 2018 | Extended | 7th February 2019 | ORDER No 02/2019 Central Tax Dated 1st Feb 2019 |
| December 2018 | Extended | 31st January 2019 | GSTR 8 Due Date Extended as per 31st GST Council Meeting decision on 22.12.2018 |
| December 2018 | Original | 10th January 2019 | Section 52(4) of CGST Act |
| November 2018 | Extended | 7th February 2019 | ORDER No 02/2019 Central Tax Dated 1st Feb 2019 |
| November 2018 | Extended | 31st January 2019 | GSTR 8 Due Date Extended as per 31st GST Council Meeting decision on 22.12.2018 |
| November 2018 | Original | 10th December 2018 | Section 52(4) of CGST Act |
| October 2018 | Extended | 7th February 2019 | ORDER No 02/2019 Central Tax Dated 1st Feb 2019 |
| October 2018 | Extended | 31st January 2019 | GSTR 8 Due Date Extended as per 31st GST Council Meeting decision on 22.12.2018 |
| October 2018 | Original | 10th November 2018 | Section 52(4) of CGST Act |