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Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically
Section 52 states that every e-commerce operator shall collect an amount not exceeding 1% of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
The amount so collected should be paid to the Government by the operator within ten days after the end of the month in which such collection is made.
Every operator who collects the amount shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it in GSTR – 8 within 10 days after the end of each month.
Penalty for not filing GSTR 8 within due date:
Written Notice in Form GSTR 3A will be issued for non-filing of return, Late fee of Rs. 100/- per day till the failure continues subject to max. Rs. 5000/-
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