GSTR-8申告：期限 | 対象者およびルール

The GSTR-8 is a TCS (Tax collected at source) deduction form. The e-commerce companies, registered under the GST regime, file GSTR-8 return for every month. This form contains all the details of supplies made through e-commerce platforms (to both registered and unregistered customers) and TCS amount collected with respect to such supplies. 

Along with that, the form also contains details of the consumers, payable tax, and paid tax amount. Under section 52 of Central Goods and Service Tax Act, 2017 (“CGST Act”), GSTR-8 filing is mandatory for registered e-commerce operators because, under the same law, the e-commerce platform is defined as a place that different vendors and customers use for receiving and supplying goods or services to the online market. 

Furthermore, it's compulsory for the e-Commerce operator to register under the GST regime and get registration from the tax collection source. 

1. Who comes under the tag "e-commerce operator"?

Well, e-commerce operators are the persons who manage or own a digital platform like Flipkart or Amazon, etc. E-commerce operators provide a platform where sellers can reach out to a large number of consumers. On the other hand, customers can get to see multiple items from multiple sellers at a competitive price. 

2. Salient Features of the GSTR-8 Return Form

1. Every e-commerce operator, registered under GST regime must file the GSTR-8 return
2. GSTR-8 must be filed on or before the 10th of the following month of a certain tax period
3. Part D of GSTR 2A contains all the details of GSTR-8, filed by the e-commerce operator.
4. The e-commerce portal deducts TCS from the supplier of goods and services and deposits the same amount to the Government
5. The e-commerce operators deduct 1% of TCS on all the goods and services sold out through the portal

3. Why GSTR-8 Return Filing is important?

As you already know that GSTR-8 shows all the details of the supplies made through e-commerce platforms and the total amount collected on such supplies. The TCS provisions came into the role from the 1st of October 2018. Once TCS starts being applicable, now suppliers can take the input credit of all those TCS deducted by the e-commerce operator, after filing GSTR-8 return. 

For example, suppose X Enterprise is a garment supplier and sales garments of Rs. 30,000 through the e-commerce platform Amazon. Now, being an e-commerce operator, Amazon will deduct 1% TCS and deposit Rs. 300 to the Government. This amount worth Rs. 300 will reflect in the GSTR-2A of X Enterprise after Amazon files GSTR-8.

4. Eligibility & due dates

All c-commerce operators registered under the GST regime are eligible and must file the GSTR-8 for every month by 10th of the following month, 

Example

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5. Late payment fee of GSTR-8 & penalty of missing the due date

If an e-commerce operator fails to file the GSTR-8 within due date, then a penalty of Rs. 100 for CGST and Rs. 100 for SGST will be levied per day. Hence the total amount will be 200 per day (maximum Rs. 5000). No late fee is applicable to IGST delayed filing.

Along with the penalty fee, 18% interest per annum is also required to be paid. The taxpayer needs to calculate the total taxable amount by counting the time period between the due date and the actual date of GSTR-8 filing.

6. Prerequisites for filing GSTR-8 Return

In order to file the GSTR-8, below mentioned details are mandatory to provide.

• You have to be a registered taxpayer under the GST regime and have to have a GSTIN consists of 15 digit PAN
• The yearly aggregate turnover of your business should be 20 lakh rupees or greater than that (Rs. 10 lakhs in the North East States)
• You have to have an online marketplace where other companies or traders register and sell goods or services to customers
• All registered taxpayers, who have neither opted for the composition scheme nor have a Unique Identification Number (UIN) are eligible to get the return. For the non-resident taxpayers, this return is not applicable
• You have to keep a track on all the tax collected at source by you for the transactions that are carried out through your e-commerce platform.
• If in case any incorrect information is filed in GSTR-8 then same can be rectified in GSTR-8 of succeeding months.
• Rectification can be made by the due date of GSTR-8 of September month of the financial year or date of filing of Annual return, whichever is earlier.

7. What are the details e-commerce operators need to furnish while filing the GSTR-8 Return?

Year-Month(Period): Choose the year and month from the drop-down menu, for which month of which year, you're filing GSTR-8

7.1 表1および表2：基本情報

GSTIN、登録者の正式名称および商号は、納税者がGSTポータルにログインすると自動的に入力されます。

7.2 表3：電子商取引事業者を通じて行われた供給の詳細

表：3A. 登録者への供給

• ここでは、納税者は電子商取引ポータルを通じて登録者（B2B）に対して行った供給の詳細を報告する必要があります。
• 電子商取引ポータルを利用して登録顧客に商品やサービスを供給する登録サプライヤーの詳細を入力してください。
• 加盟店のGSTIN、供給総額、返品額、および課税対象となる純額を記載する必要があります。

3B. 未登録者への供給

• 電子商取引プラットフォームを通じて未登録の納税者に対して行われた供給は、ここに記載する必要があります。
• 電子商取引事業者は、GSTIN、供給総額、返品額、その他の税金といった項目をすべて入力する必要があります。

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7.3 表4：以前の申告内容に関する供給詳細の修正

4A. 登録者への供給

電子商取引事業者が、表3Aで申告した前月のB2B取引詳細を修正する必要がある場合、GSTR-8申告フォームのこのセクションで詳細を編集できます。

4B. 未登録者への供給

同様に、B2C取引の詳細に修正が必要な場合も、納税者はこのセクションで編集できます。

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7.4 表5：利息の詳細

• 徴収したTCS（源泉徴収税）の支払いに遅延が生じた場合は、この利息セクションを使用します。遅延納付に対して支払うべき利息額を入力してください。

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7.5 表6：支払うべき税額および納付済税額

• ここでは、CGST、SGST、およびIGSTに基づいて支払うべき税金の総額に関する詳細を報告する必要があります。あわせて、現時点で納付済みの税額も記載してください。

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7.6 表7：支払うべき利息額および納付済利息額

CBIC（中央間接税関税委員会）は、税金の納付に遅延があった場合、支払うべき税額に対して18%の利息を課します。遅延が発生した場合は、表7の列に支払うべき利息額を入力してください。

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7.7 表8：電子キャッシュレジャーからの還付請求

• 電子キャッシュレジャーから請求された還付金は、すべてここに報告されます。

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7.8 Table 9: Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submission of return]

• Post submission of return, The final field will also get auto-populated  Which shows cash ledger used for payment of TCS/Interest Payment.

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Every compliance is a must and missing any deadline not only imposes a penalty but also results in legal action. So be a tax compliant. To know more about the different types of GST returns, deadlines and the frequency of filing, read our article on GST Returns.