GSTR 8 deadline for Oct to Dec 18 extended to 31 January 2019

Central Board of Indirect Taxes (CBIC) has notified the extension of due date of furnishing GSTR 8 for October to December 2018 till 31 January 2019.

Every e-commerce operator registered under Goods & Services Tax (GST) is required to deduct Tax Collected at Source (TCS) @ 0.5% (CGST) & 0.5% (SGST) from the payments made to the sellers supplying through the e-commerce platform. The TCS collected and deposited to the government by the operator has to be reported in GSTR 8 by 10th of every next month.

GSTR-8 is the statement, which has to be filed electronically by the e-commerce operators, containing the details of all the net taxable supplies effected through the e-commerce platform and the amount of Tax Collected at Source (TCS) on it from the sellers.

The TCS provisions under GST came into effect from 1 October 2018. All the e-commerce operators were required to obtain registration under GST as well as under TCS provisions.

Certain operators were unable to obtain registration because of technical issues on the GST portal. Also, they could not furnish GSTR 8 for the amount of TCS collected in October, November and December 2018.

The CBIC, on the recommendation of the GST council and in public interest, has declared that the due date of furnishing the GSTR 8 for October, November and December 2018 shall be 31 January 2019.

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