Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in Form GSTR-8.
The details furnished by the operator in GSTR-8 shall be made available electronically to each of the suppliers in Part D of Form GSTR-2A on the Common Portal after the due date of filing of Form GSTR-8.
GSTR 8 shall be filed by 10th of the succeeding month.
The following details relating to the supplies made through an e-Commerce operator, as declared in Form GSTR-8, shall be matched with the corresponding details declared by the supplier in Form GSTR-1 :
(a) GSTIN of the supplier;
(b) GSTIN or UN of the recipient, if the recipient is a registered person;
(c) State of place of supply;
(d) invoice number of the supplier;
(e) date of invoice of the supplier;
(f) taxable value; and
(g) tax amount:
Provided that for all supplies where the supplier is not required to furnish the details separately for each supply, the following details relating to such supplies made through an e-Commerce operator, as declared in Form GSTR-8, shall be matched with the corresponding details declared by the supplier in Form GSTR-1 :
(a) GSTIN of the supplier;
(b) State of place of supply;
(c) Total taxable value of all supplies made in the State through e-commerce portal; and
(d) Tax amount on all supplies made in the State:
Provided further that where the time limit for furnishing Form GSTR- 1 under section 37 has been extended, the date of matching of the above-mentioned details shall be extended accordingly.
Following is the procedure for communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier:
(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in Form GST MIS-5 and to the e-commerce portal electronically in Form GST MIS-6 through the Common Portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub- rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub- rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in Form GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liabifity and interest payable thereon shall be made available to the supplier electronically on the Common Portal in Form GST MIS-5. |
