E commerce operators must file GSTR 8 reporting tax collected at source and discharge full TCS before refunds. Form GSTR 8 requires an e commerce operator to report tax collected at source (TCS) by supplier GSTIN, differentiate supplies to registered and unregistered persons, record amendments, interest, and tax payable/paid across integrated, central and state/UT heads, and to post debit entries in the electronic cash ledger after payment. Refunds from the electronic cash ledger are allowed only after full discharge of the TCS liability; amounts collected flow to Part C of the recipient's GSTR 2A and matching with supplier GSTR 1 is at supplier GSTIN level.
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E commerce operators must file GSTR 8 reporting tax collected at source and discharge full TCS before refunds.
Form GSTR 8 requires an e commerce operator to report tax collected at source (TCS) by supplier GSTIN, differentiate supplies to registered and unregistered persons, record amendments, interest, and tax payable/paid across integrated, central and state/UT heads, and to post debit entries in the electronic cash ledger after payment. Refunds from the electronic cash ledger are allowed only after full discharge of the TCS liability; amounts collected flow to Part C of the recipient's GSTR 2A and matching with supplier GSTR 1 is at supplier GSTIN level.
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