seen from Germany
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GST Compliance – Form GSTR-8 (E-commerce Operator TCS)
A. The Law Relevant Sections – CGST Act, 2017 Section 52: TCS by e-commerce operators. Section 39(3): Return filing by such operators. Section 47: Late fee for delayed filing. Relevant Rules – CGST Rules, 2017 Rule 67: Prescribes Form GSTR-8 for e-commerce operators. Key Point: GSTR-8 is filed by E-commerce Operators to declare: Supplies made through their portal, TCS collected from…
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GSTR-8 filing is required for TCS-registered e-commerce businesses. E-commerce operators must file GSTR-8 forms by the 10th of each month. This blog from SuperCA helps you to know about GSTR-8 return filing, its format and the Eligibility for return filing.
