GSTR 8 Return Filing Due Dates March 2023 (E-Commerce Operator)

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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 the TCS deduction form for 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 the 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 the source from sellers.

E-commerce Operator Under GST Regime

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

Important features of the 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 the 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.
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GSTR-8 Eligibility and Due Dates March 2023

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
March 202310th April 2023
February 202310th March 2023
January 202310th February 2023
December 202210th January 2023
November 202210th December 2022
October 202210th November 2022
September 202210th October 2022
August 202210th September 2022
July 202210th August 2022
June 202210th July 2022
April 202210th May 2022
March 202210th April 2022
February 202210th March 2022
January 202210th February 2022

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 a penalty as per provision: Rs 100 for CGST and Rs 100 for SGST per day (maximum Rs 5000).

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