GST on E Commerce Operator : Free Study Material

By | November 30, 2018
(Last Updated On: March 9, 2019)

GST on E Commerce Operator : Free Study Material

GST on E Commerce : FAQ

Changes in GST Registration of E-Commerce Operator

Relevant Notification on TCS under GST

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

Notification No 51/2018 Central Tax : TCS provision of Section 52 of CGST Act enforced from 01.10.18

Relevant Circulars on TCS under GST

No GST on TCS under Income Tax : Corrigendum to Circular No. 76/50/2018 GST

Circular No 76/50/2018 GST Dated 31st December 2018 : Income Tax TCS to be included for GST TCS Valuation :

Circular No 74/48/2018 GST Dated 5th November, 2018 clarifying collection of tax at source by Tea Board of India.

GST TCS Provisions

FAQ on TCS under GST

GST TCS FAQs by CBIC released : Download

FAQ on GST Registration as Tax Collector on GST Potal

GST Registration as Tax Collector on  GST Potal- GSTN User Manual

GST TCS Mechanism – Analysis

GST TCS Return

GSTR 8 Due Dates : GST TCS Returns Due Dates

GSTR 8 : GST TCS Return : FAQs and User Manual

GSTR8 Offline Utility : Download : GST TCS return

GSTR 8 Offline Utility FAQs : GST TCS Return

How to file GST TCS Return : GSTR 8 : Explained by GSTN

How to file TDS and TCS Credit Received on GST Portal

Video Lectures on TDS / TCS under GST

TCS under GST 

How to Check & Approve GST TDS and TCS credit

Relevant Sections of GST Act on  TCS

Relevant provisions on TDS/ TCS are covered in CHAPTER X  PAYMENT OF TAX of CGST Act 2017

Section 52Collection of tax at source.

Relevant Rules of CGST on TCS under GST

Relevant provisions on TDS/ TCS registration are covered in CHAPTER III REGISTRATION  of CGST Rules 2017

Rule – 12 Grant of registration to persons required to deduct tax at source or to collect tax at source

Relevant provisions on TCS return are covered in CHAPTER VIII RETURNS of CGST Rules 2017

Relevant Forms on TCS under GST

GST REG 8 Download ; Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

Relevant Return  for TCS under GST

GSTR-8 Statement for Tax Collection at Source

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