GST Registration & File

GST Registration

All the members who undertake supplies through e-commerce websites, should mandatorily obtain GST registration irrespective of the value of supply made by them. The entity should apply for the GST registration irrespective the ownership of the websites and goods supplied.

Every person who wants to sell goods on any of these platforms has to register under GST and get a GSTIN. Limit of Rs. 40/20/10 lakh do not apply on selling online. These platforms also do not allow to register without a GSTIN.

If you sell only exempted goods then you may register on these platforms without GST.

There is no special type of registration required for selling online. A person who already has GSTIN need not take another registration. There is also not any requirement for intimation/notice/change in registration.

E-Commerce has been defined u/s. 2(44) of CGST Act, 2017 which means the supply of goods or service or both including digital products over digital or electronic network.

E-Commerce Operator has been defined u/s. 2(45) of CGST Act, 2017 which means any person who directly or indirectly owns, operates or manages digital or electronic facility or platform for e-commerce.


GST Return Filing

GSTR – 8 return is to be filed by E-commerce operator every month within 10 days after the end of such month. Under GSTR-8 return details of outward supplies of goods and service made by sellers through the platform and amount of TCS collected is to
be reflected.

E-commerce operator is also required to file an annual statement by 31st day December following the end of the financial year in which the tax collected.

The amount of TCS paid by the e-commerce operator to the government will be reflected in the GSTR-2 of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the e-commerce

GSTR 1 Return

It is a monthly return filed for sales or outward supplies. Every business registered under Goods and Services Tax must file GSTR1. 10th day of following month is the due date for filing GSTR – 1 by all entities.

GSTR 2 Return

It is a monthly return of purchases or inward supplies. Every registered person must file GSTR 2 return except an Input Service Distributor, non-residential taxable person and Person who is required to deduct the TDS or e-commerce operator system. Cut off is 15th day of succeeding month.

GSTR 3 Return

It’s a monthly GST return that is divided into part A and B. Part A contains the information that is furnished through returns in forms GSTR-1 and GSTR-2, based on other liabilities of previous tax periods. This will be generated electronically. Whereas Part B contains the tax liability, interest, penalty, and refund claimed from cash ledger. Also, it is auto-populated. The tax liability is
calculated based on GSTR – 1 and after adjustments for Input Tax Credit claimed in GSTR-2.