GSTR 8 Return Filing Due Dates September 2021 (E-Commerce Operator)

CA Portal Blog

Blog for all CA, CS & Lawyers

GSTR 8 Return Filing Due Dates (E-Commerce Operator)

GSTR 8 Due Date

What is GSTR 8 Form For E-commerce Portals?

GSTR 8 form is TCS deduction form for the e-commerce companies registered under the GST regime. Every month, E-commerce operators must file GSTR-8. The detailing of who should be called E-commerce operators is defined under section 43(d).

Every month, the e-commerce companies file the GSTR-8 return form. Compulsorily, e-commerce companies must be registered under GST reign and must get the registration under tax collection source (TCS).

Supplies made by E-commerce platform to the unregistered customer, registered customer, tax payable and tax paid are included in this. The form is filed by E-commerce which gives detail about how much money of tax is collected at source from sellers.

E-commerce Operator Under GST Regime

As per the section 43B(d) of the Model GST Law, E-commerce is defined as the platform for different customer and vendors to supply and receive the goods and services on the online market. E-commerce operator is necessary to be registered under GST, to file GSTR-8 online via a common portal.

Important features of GSTR-8 Return Form

  • Every registered E-commerce operator must file GSTR-8.
  • Compulsorily, every E-commerce operator must file GSTR-8 on or before 10th of the coming month of a tax period.
  • In part D of GSTR 2A, the details of the GSTR-8 which is filed by the E-commerce operator is present.
  • GSTR-8 contains 8 headings and most of them are auto-filled.
  • From the supplier of goods and services and returns to the government, E-commerce portals deduct the Tax Collection at Source (TCS).
  • On all the goods and services which are sold out through the portals, 1% of TCS is paid by E-commerce operators.
gen gst software

GSTR-8 Eligibility and Due Dates September 2021

GSTR-8 can be filed by an E-commerce operator after the month ends and the last date to file the details is the 10th of the next month of the tax period.

Return MonthlyDue Date
September 202110th October 2021
August 202110th September 2021
July 202110th August 2021
June 202110th July 2021
April 2021 to May 202130th June 2021 (Extened) Read more notification
April 202131st May 2021
March 202110th April 2021
February 202110th March 2021
January 202110th February 2021
December 202010th January 2021
November 202010th December 2020
October 202010th November 2020
September 202010th October 2020
August 202010th September 2020
March-July 202031st August 2020
February 202010th March 2020
January 202010th February 2020

Letest Update : “Issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for compliance for GST due date extended from 20th March 2020 – 29th June 2020 to 30th June 2020.” Read more notification

Important Terms Related to GSTR-8

  • GSTIN: Goods and Services Taxpayer Identification Number
  • UIN: Unique Identification Number
  • UQC: Unit Quantity Code
  • HSN: Harmonised System of Nomenclature
  • SAC: Services Accounting Code
  • POS: Place of Supply of Goods and Services
  • B2B: Business to business
  • B2C: Business to Customer

Interest & Penalty on Late Payment of GST

As per the GST council rules and regulations, the individual who fails to make the payment has to pay 18 percent interest on GST tax payable starting from the due date till the tax is paid.

GST is required to be paid mandatorily on time, failing which attracts penalty as per provision: Rs 100 for CGST and Rs 100 for SGST per day (maximum Rs 5000).

Leave a Reply

Your email address will not be published. Required fields are marked *

Want to Get a Free Website Suggestion for Your Firm Our Team Members are Ready to Help You.

WhatsApp chat

CA professional offer