Who needs to file:

• Every electronic commerce GST act 2017 operator required to collect tax at source (TCS) under Section 52 must file this statement.

What to file:

• You need to file the Form GSTR-8 GST act 2017electronically on the GST common portal.
• This form contains details of:
  • Supplies made through the e-commerce platform.
  • Amount of tax collected as TCS under sub-section (1) of Section 52.

How to file:

• You can file directly on the common GST act 2017 portal or through a Facilitation Centre notified by the Commissioner.

When to file:

• You need to file GSTR-8 for each month by the due date specified for filing GSTR-3B for that month.

What happens to the information after filing:

• The details you submit are made available GST act 2017 electronically to each registered supplier on the common portal after the due date of filing GSTR-8.
• Suppliers can access this information in Part C of their Form GSTR-2A and use it to claim the amount of tax collected in their electronic cash ledger after validation.

Additional points:

• Ensure you file the GSTR-8 accurately and on time to avoid late filing penalties.
• Keep proper records of the information reported in the form for future reference.

                                          EXAMPLE

• Specific form: While the main form used nationwide is GST act 2017GSTR-8, some states might have additional filing requirements.
• Deadlines for submission: The general GST act 2017deadline for filing GSTR-8 is by the 10th of the following month, but state-specific variations might exist.
• E-commerce operator responsibilities: These include GST act 2017 collecting TCS (Tax Collected at Source) and filing GSTR-8 with the details of supplies and taxes collected.
• Supplier responsibilities: These include reviewing the information entered in GSTR-8 by the e-commerce operator and claiming the credit for the collected TCS in their GST returns.

                                      FAQ QUESTIONS

1. Who needs to file this statement?

Every e-commerce operator required to collect tax at GST act 2017source under section 52 of the GST Act 2017 must file this statement. This includes operators like Amazon, Flipkart, Myntra, etc.

2. What form is used for filing?

Form GSTR-8 is used to file the statement electronically on the GST common portal.

3. How often is the statement filed?

The statement needs to be filed monthly GST act 2017, for the period from the 1st to the 31st of each month. The due date for filing is the 10th of the following month.

4. What information needs to be included in the statement?

The statement must include details of all supplies effected through GST act 2017 the operator during the month, including:

• GSTIN of the supplier
• Invoice number and date
• Value of taxable supply
• HSN/SAC code of the goods or services supplied
• Rate of GST applicable
• Amount of CGST, SGST, and IGST collected
• Any TDS deducted

5. How are details made available to suppliers?

The details furnished by the operator in Form GSTR-8 GST act 2017 are made available electronically to each registered GST act 2017supplier in Part C of Form GSTR-2A after the due date of filing Form GSTR-8.

6. What happens if I miss the deadline for filing?

Late filing attracts a penalty of Rs. 200 per day for each return not filed on time.

• You can also consult a chartered accountant or GST expert for assistance.

7. Are there any recent changes to the rules?

Yes, a recent notification dated August 4, 2023, has made some changes to the information required in Form GSTR-8. It is always advisable to check the latest version of the form and instructions before filing.

9. How can I access the facilitation center notified by the commissioner?

The list of facilitation centers notified by the commissioner is available on the GST portal. You can select your state and find the nearest center.

10. Are there any additional GST act 2017 obligations for e-commerce operators?

Yes, e-commerce operators GST act 2017 have additional obligations like registering with the GST department, maintaining proper records, and issuing invoices to suppliers.

                                      CASE LAWS

• Form: Every e-commerce operator required to collect tax at source under section 52 must furnish a statement in Form GSTR-8 electronically on the GST common portal.
• Details: This statement must contain details of supplies effected through the operator and the amount of tax collected, as per Section 52(1).
• Submission: Form GSTR-8 can be GST act 2017submitted either directly on the portal or through a Facilitation Centre notified by the Commissioner.
• Frequency: The statement must be filed monthly.
• Availability to suppliers: The details furnished by the operator are made available GST act 2017electronically to each of the suppliers on the common portal after filing Form GSTR-8.

Recent amendments:

• Notification 38/2023 dated August 4, 2023, has made revisions to Rule 67 and related forms.
• It’s important to stay updated GST act 2017on these changes for accurate compliance.

Further guidance:

• While there are no specific case laws, you can refer to official circulars and FAQs issued by the GST authorities for clarifications and interpretations of the rules.

Consulting a tax professional can provide expert advice tailored to your specific situation and ensure proper adherence to the relevant regulations