Important Keywords: Order No. 04/2018 – Central Tax, GSTR-8 filing deadline, e-commerce GST compliance, TCS under GST, GST return filing, Finodha GST experts, GSTR-8 extension,
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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, the 31st December, 2018
Order No. 04/2018 – Central Tax: Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019.
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 sub-section (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: ––
- Short title. ––This Order may be called the Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.
- In section 52 of the Central Goods and Services Tax Act, 2017, insub-section (4), the following Explanation shall be inserted, namely: ––“Explanation: -For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January,2019”.
F.No.20/06/16/2018-GST
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Frequently Asked Questions (📚 FAQs on Order No. 04/2018 – Central Tax)
Q1: What is Order No. 04/2018 – Central Tax?
Answer:
Order No. 04/2018 – Central Tax extends the GSTR-8 filing deadline for e-commerce operators for the months of October-December 2018 to 31st January 2019.
📌 Who should file?
E-commerce companies collect Tax Collected at Source (TCS)
Platforms like Amazon, Flipkart, Zomato, Swiggy, etc.
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Q2: What is GSTR-8, and why is it important?
Answer:
GSTR-8 is a mandatory monthly return for e-commerce operators that report:
Sales transactions are made by sellers through the platform.
TCS is collected from sellers’ earnings.
GST is payable to the government.
Failing to file GSTR-8 on time can result in penalties and sellers losing input tax credit (ITC).
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Q3: Why was the GSTR-8 filing deadline extended?
Answer:
The government extended the deadline because:
❌ Technical issues in GST registration delayed TCS compliance.
❌ Challenges in reporting seller transactions on the GST portal.
❌ New platforms needed time to understand the TCS rules.
👉 Stay compliant & avoid penalties! File GSTR-8 with Finodha
Q4: What are the penalties for late GSTR-8 filing?
Answer:
📌 Penalty Structure for Late Filing:
₹100/day (CGST) + ₹100/day (SGST) (Max: ₹5,000)
Interest on delayed payments
ITC denial for sellers on the platform
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Q5: How to file GSTR-8 before the extended deadline?
Answer:
📌 Step-by-Step Filing Process:
1️⃣ log in to the GST Portal
2️⃣ Navigate to Returns > GSTR-8
3️⃣ Enter seller-wise TCS details & transactions
4️⃣ Validate tax liability & generate challan
5️⃣ Submit, pay taxes & download acknowledgment
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Q6: Does this order apply to all e-commerce platforms?
Answer:
Yes, it applies to all e-commerce operators who must collect TCS under Section 52 of the CGST Act, 2017.
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Q7: Can online sellers claim the TCS deducted by e-commerce platforms?
Answer:
✅ Yes! Sellers can claim the TCS deducted by platforms as Input Tax Credit (ITC) while filing GSTR-3B.
❌ But caution! If GSTR-8 isn’t filed, sellers CANNOT claim ITC.
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Q8: How does Finodha help e-commerce businesses with GST compliance?
Answer:
GST Registration for online sellers Start here
TCS return filing (GSTR-8) File now
Private Limited Company Formation Register your business
Income Tax Return (ITR) filing for sellers ITR filing services
📢 Get full-scale GST compliance support! Consult Finodha now
Q9: How can I stay updated on GST changes?
Answer:
✔️ Bookmark Finodha’s GST Compliance Hub
✔️ Subscribe to Finodha’s newsletter for GST alerts
✔️ Follow Finodha on LinkedIn & Twitter for real-time updates
✅ Be the first to know about tax updates! Subscribe now
✅ Conclusion
📌 Order No. 04/2018 – Central Tax extends the GSTR-8 deadline for e-commerce TCS return filing till 31st Jan 2019, ensuring smoother compliance for online platforms.
🚀 Running an e-commerce business? Stay compliant, stay ahead!
👉 For expert GST return filing and compliance—trust Finodha!
Download PDF: Order No. 04/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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