Form GSTR-08 - Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
Draft - Goods And Services Tax - Return Rules, 20-- [September 2016] Forms Forms
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E commerce operators must file Form GSTR 8 reporting supplies through their platform and Tax Collected at Source monthly. Form GSTR 8 requires e commerce operators to report platform effected supplies and TCS under section 43C, providing invoice level details for B2B and B2C supplies (supplier ID, merchant ID, GSTIN, invoice particulars, values, HSN/SAC, place of supply, IGST/CGST/SGST rates and amounts), a schedule for amendments, a TCS schedule allocating IGST/CGST/SGST with payable and paid amounts, and obligations on filing timeline, record retention, and declaration by an authorized person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E commerce operators must file Form GSTR 8 reporting supplies through their platform and Tax Collected at Source monthly.
Form GSTR 8 requires e commerce operators to report platform effected supplies and TCS under section 43C, providing invoice level details for B2B and B2C supplies (supplier ID, merchant ID, GSTIN, invoice particulars, values, HSN/SAC, place of supply, IGST/CGST/SGST rates and amounts), a schedule for amendments, a TCS schedule allocating IGST/CGST/SGST with payable and paid amounts, and obligations on filing timeline, record retention, and declaration by an authorized person.
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