E-Commerce aggregators/platforms are required to file their GSTR-8 return every month. The GST filing due date for the GSTR-8 return is the 10th of the month following the month in which Tax was collected at source. E-commerce operators are also required to file GSTR-9 annual return and GSTR-9C. E-com operators must furnish their outward supplies data in the GSTR-8 return and the details of the TCS collected from the transactions on their platform.
- Is it mandatory for every E-commerce operator to obtain the GST Registration?
- If a supplier supplies goods or services through E-com operator, would he be entitled to threshold exemption?
- Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier?
- What is the meaning of ‘net value of taxable supplies’ in E-commerce under GST?
- Is every e-commerce operator required to collect tax on behalf of actual supplier?
- When should the E-commerce operator collect the tax?
- How can suppliers supplying goods or services on E-commerce platforms claim Input Tax Credit?
- Which GST returns required to be submitted by the E-commerce operators? What are the details to be submitted in the returns?
- What does ‘Matching in e-commerce provisions’ mean and how it is going to work? What happens if the details remain mismatched?
- Sellers selling on the ECOs may have common places of business, especially if their goods are stored in a shared facility operated by the ECO. This shall result in the same additional place of business being registered by multiple suppliers. Is this allowed?