GSTR-8, The Central Board of Indirect Taxes & Customs ( CBIC ) vide its order No. 02/2019-Central Tax dated February 01, 2019 has extended the due date for furnishing return in Form GSTR-8 to February 07, 2019 as the E-commerce operator were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October 2018 to December 2018 through this ‘removal of difficulties order’.
Every E-Commerce operator who is required to collect taxes at source (TCS) for all the taxable supplies made through it, must file Form GSTR-8.
Read the below mention notification content
GSTR-8 DUE DATE
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
ORDER
No. 02/2019-Central Tax
New Delhi, the 1st February 2019
S.O.(E). — WHEREAS, sub-section (4) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under subsection (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month;
AND WHEREAS, certain operators were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under subsection (4) of section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section;
NOW, THEREFORE, in the exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: ––
1. Short title. ––This Order may be called the Central Goods and Services Tax (Second
Removal of Difficulties) Order, 2019.
2. In section 52 of the Central Goods and Services Tax Act, 2017, in sub-section (4), in the Explanation, for the figures, letters, and the word “31st January 2019”, the figures, letters and the word “07th February 2019” shall be substituted.
[F.No.20/06/17/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India