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)