GST Compliance – Form GSTR-8 (E-commerce Operator TCS)
A. The Law Relevant Sections – CGST Act, 2017 Section 52: TCS by e-commerce operators. Section 39(3): Return filing by such operators. Section 47: Late fee for delayed filing. Relevant Rules – CGST Rules, 2017 Rule 67: Prescribes Form GSTR-8 for e-commerce operators. Key Point: GSTR-8 is filed by E-commerce Operators to declare: Supplies made through their portal, TCS collected from…












