GSTR-8 申报：截止日期 | 资格与规则

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 和表 2：基本信息

纳税人登录 GST 门户网站后，其 GSTIN、法定名称和贸易名称将自动填充。

7.2 表 3：通过电子商务运营商进行的供应详情

表：3A. 向注册人员进行的供应

• 在此，纳税人需要提供通过电子商务门户向注册人员（B2B）进行供应的详细信息。
• 提供使用电子商务门户向注册客户供应商品或服务的注册供应商的详细信息。
• 需要注明商家的 GSTIN、供应总额、退货价值以及应纳税的净额。

3B. 向非注册人员进行的供应

• 通过电子商务平台向非注册纳税人进行的供应需在此处列明。
• 电子商务运营商需要填写与上述相同的字段，如 GSTIN、供应总额、退货价值及其他税款。

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7.3 表 4：对之前申报表中供应详情的修订

4A. 向注册人员进行的供应

如果电子商务运营商需要修改之前月份在表 3A 中申报的 B2B 交易详情，可以在 GSTR-8 申报表的此部分进行编辑。

4B. 向非注册人员进行的供应

同样，如果 B2C 交易详情需要任何修改，纳税人可以在此部分进行编辑。

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7.4 表 5：利息详情

• 如果您在缴纳已收取的 TCS 时有任何延迟，则需填写此利息部分。您需要输入因延迟缴纳而产生的应付利息金额。

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7.5 表 6：应纳税额与已纳税额

• 在此，您需要提供有关 CGST、SGST 和 IGST 项下应纳税总额的详细信息。此外，您还需要注明截至目前已缴纳的税款金额。

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7.6 表 7：应付利息与已付利息金额

如果缴税有任何延迟，CBIC 将对应纳税额征收 18% 的利息。如果您的缴税存在延迟，则需要在表 7 下的相应栏目中输入您需要支付的利息金额。

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7.7 表 8：从电子现金账簿中申请的退款

• 从电子现金账簿中申请的任何退款都将在此处报告。

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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.