GST return filing assistance for E-commerce Sellers
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How will E-commerce seller file return?
There can be two types of E-commerce sellers:
1. E-commerce operator/ marketplace (e.g. Flipkart, Amazon etc): It is an entity which owns, operates or manages digital or electronic facility or platform for E-commerce.
2. Suppliers on E-commerce platform: It is an entity which supplies goods or services on an E-commerce platform.
Steps for filing GST return for E-commerce sellers:
GST return for E-commerce sellers can be filed in different forms depending upon the nature of the transaction. Return filling for suppliers on E-commerce platform is similar to that of normal taxpayers i.e., in GSTR-1, 2 & 3 on monthly basis and GSTR-9 annually. But return filing for E-commerce operator is in GSTR-8.
Return Forms that are applicable and their due dates:
- Monthly Details of outward sales by seller in FORM GSTR-1 by the 10th of next month.
- Monthly Details of purchase made by seller in FORM GSTR-2 by the 15th of next month.
- Monthly Filing of return along with the payment of amount of tax in FORM GSTR-3 by the 20th of next month.
- Monthly Filing of GST return of E-commerce operator in FORM GSTR-8 by the 10th of next month.
- Annual Filing of Return in FORM GSTR-9 by 31st December of next financial year.
GST return filing process
Return Forms under GST for E-commerce Sellers
There are multiple returns under the GST regime. The most common used return by E-commerce sellers will be GSTR 1, 2, 3, & 9. GSTR 1, GSTR 2 & GSTR 3 will be submitted by all businesses on a monthly basis and GSTR-9 on an annual basis. However, E-commerce operators will file only Form GSTR-8.
| Return/ Form | Details | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Outward sales by seller | Monthly | 10th of next month |
| GSTR-2 | Purchases made by seller | Monthly | 15th of next month |
| GSTR-3 | GST monthly return along with the payment of amount of tax | Monthly | 20th of next month |
| GSTR-8 | GST return for E-commerce operator | Monthly | 10th of next month |
| GSTR-9 | GST Annual Return | Yearly | 31st Dec of next financial year |
Frequently Asked Questions
1. Who has to file GST Return?
Every entity registered under GST will have to file a GST Return. A nil return has to be filed even if no purchase sales activity has been carried out during the return period.
2. What is the periodicity of filing return?
Depending upon the type of registration and trasactions different periods have been specified.Monthly Return has to be filed by Regular, Foreign Non Residents, ISD and Casual Tax Payers whereas compounding tax payers have to file quaterly returns
3. What if i do not file the return on time?
If the return is not filed within the due date then the tax payer is penalized with late fee of Rs 100 per day upto a maximum of Rs. 5000/-
4. Which form is to be filled by Suppliers on E-commerce platform?
Suppliers on E-commerce platform have to fill GSTR-1, 2, 3 and 9. Form 1, 2 and 3 will be filled on monthly basis whereas Form 9 on annual basis.
5. What is GSTR-8?
Every E-commerce operator, who is required to collect tax at source (TCS) under GST, shall furnish a statement in form GSTR-8 electronically through the Common Portal. This return shall contain details of supplies affected and the amount of tax collected.GSTR-8 is required to be filed before 10th of next month.
6. What is Tax collection at Source (TCS) and what are the provisions applicable to E-commerce operators?
Tax Collection at source (TCS) is not defined under the Act, but it is an amount which needs to be collected from the payments made to sellers on portal.
• Every E-commerce operator is required to collect tax at source (TCS) i.e., 1% (not more than that) regardless of turnover or supply made through the portal.
• It is not applicable if operator is operating as an agent.
• TCS is applicable only when the payment from the customer is received by portal and then passed on to seller.
• When seller directly receives payment from customer, this provision is not applicable.
• The TCS should be made on the net value of taxable supplies.
7. What if the person is selling products on the operator’s website (online) as well as offline?
Person has to mention the details in the relevant column in Form GSTR-1.It do not matter whether the person is selling online or offline.
8. What is the due date of paying the TCS to government?
The due date to pay the TCS to government is 10th of every month following the taxable month. For example, Tax collected in the month of October should be deposited by 10th November.
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