Important Keywords: Order No. 2/2019 – Central Tax, GSTR-8 deadline extension, GST TCS return, GST compliance, GST filing help, Notification 4/2018 amended, Finodha GST expert,
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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]
New Delhi, the1st February, 2019
Order No. 02/2019 – Central Tax: Seeks to amend Removal of Difficulties Order no 4/2018 – CT to extend the due date for furnishing of FORM GSTR 8 for the months of October, 2018 to December, 2018 till 07.02.2019
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 sub-section (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 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 word “31st January, 2019”, the figures, letters and 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
Frequently Asked Questions (📚 FAQs on Order No. 2/2019 – Central Tax)
📌 Q1: What is Order No. 2/2019 – Central Tax?
Answer:
Order No. 2/2019 – Central Tax extends the due date for filing GSTR-8 for the months of October to December 2018 to 07th February 2019, removing difficulties faced by e-commerce operators.
👉 Need help with GST TCS returns? Consult Finodha GST Experts
🧾 Q2: What is GSTR-8 and who should file it?
Answer:
GSTR-8 is a monthly return filed by e-commerce operators who collect tax at source (TCS) under Section 52 of the CGST Act. It details outward supplies and amounts collected.
🚀 Unsure about GSTR-8 filing? Finodha can help!
⚠️ Q3: Why was the deadline extended to 7th February 2019?
Answer:
The extension was granted because many operators:
✅ Faced technical issues in obtaining registration.
✅ Were unable to file returns for October to December 2018.
👉 Avoid late penalties! File with Finodha support
🏢 Q4: Which taxpayers are impacted by Order No. 2/2019 – Central Tax?
Answer:
✔️ E-commerce operators collecting TCS under Section 52.
✔️ Platforms like Amazon, Flipkart, and other marketplace operators.
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📋 Q5: What are the penalties for late filing of GSTR-8?
Answer:
❌ Late filing attracts a penalty of ₹100 per day (CGST) + ₹100 per day (SGST), subject to a maximum of ₹5,000.
👉 Avoid penalties! Finodha offers timely GST return filing services
📜 Q6: How to file GSTR-8 before the deadline?
Answer:
1️⃣ Log in to GST portal
2️⃣ Go to Returns > GSTR-8
3️⃣ Upload data on outward supplies & TCS collected
4️⃣ Submit and pay liabilities
5️⃣ Download acknowledgment
✅ Need help? Finodha GST experts are ready to assist! Click here
🚀 Q7: What was Notification No. 4/2018, and how is it related?
Answer:
Notification No. 4/2018 initially set the GSTR-8 filing deadline as 31st January 2019, which was amended by Order No. 2/2019 – Central Tax to 7th February 2019.
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📝 Q8: What are common mistakes while filing GSTR-8?
Answer:
❗ Missing transactions
❗ Mismatch of collected amounts
❗ Filing under incorrect GSTIN
❗ Missing amendments for previous periods
👉 Finodha ensures error-free filing! Connect with us
🧩 Q9: How can Finodha help e-commerce operators comply with TCS rules?
Answer:
GST Registration
TCS return filing support
ITR filing for e-commerce sellers
Company formation and MSME registration
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📢 Q10: How to stay updated on GST filing deadlines and changes?
Answer:
Bookmark Finodha GST Compliance Hub
Follow Finodha on LinkedIn and Twitter
Subscribe to newsletters for timely alerts
✅ Never miss a deadline! Subscribe now
✅ Conclusion:
Order No. 2/2019 – Central Tax provided relief for e-commerce operators by extending the GSTR-8 filing deadline to 07.02.2019.
👉 For TCS return filing and compliance, consult Finodha today!
Download PDF: Order No. 02/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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