The Goods and Service Tax Network (GSTN) has reminded the e-commerce operators to file TCS return in form GSTR-8 on before 10th June 2022, as the due date is nearby.
In an advisory published in the GSTN official twitter handle, the GSTN stated that the last date to file GSTR-8 is 10th June.
“Gentle Reminder for all E-Commerce Operators,” the twitter handle said.
GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. GSTR-8 contains the details of supplies effected through e-commerce platform and amount of TCS collected on such supplies.
In a notification issued yesterday, Central Board of Indirect Taxes and Customs (CBIC) has waived the interest rate on account of non-filing of GSTR-8 by certain e-commerce operators under section 52 of the Central GST Act, 2017.
Section 52 of the CGST Act, 2017 provides for Tax Collection at source, by e-Commerce operator in respect of the taxable supplies made through it by other suppliers, where the consideration in respect of such supplies is collected by him.
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