Selling through E-commerce operator, Goods and Services Tax - GST

[Kumar Kedia]

My client took a voluntary GST registration. Now he wanted to sell through E-commerce operator. In such a case, when B2C sale is to be filled in GSTR-1 , no option is available to show the sale made through e-commerce operator. Thus, when Dept will match GSTR-8 of e-commerce operator and my client's GSTR-1, it will show mis-match as there is no option to fill the GSTN of e-commerce operator. What to do in such a situation?

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

In GSTR-1 column 4C is meant for "Supplies made through e-commerce operator attracting TCS." Therefore GSTR-8 filed by e-commerce operator can be matched with GSTR-1. There will be no mis-match.

[Kumar Kedia]

Sir,

Problem is when we took the registration, voluntary registration was selected therefore, now GSTN do not show the option to show the sales made through E-commerce operator. The only option available is other than e-commerce operator

[DR.MARIAPPAN GOVINDARAJAN]

If so you have to raise a ticket with GSTN.

[niranjan gupta]

Dear Kumar Ji,

Form GSTR-1 contains Table -4 named as “Taxable outward supplies made to registered persons (including UIN-holders)”. Under Column 4A, the invoice wise details of all supplies made other than those under reverse charge and supplies made through e-commerce operator are to be mentioned and Column 4C is related to "Supplies made through e-commerce operator attracting TCS."

Further, Table 5 titled as “Taxable outward inter-State supplies to un-registered persons where the invoice value is more than ₹ 2.5 lakh” contains Column 5B wherein the details of B2C supplies made online through e-commerce operator are to be reported respectively.

Hence, I can easily say that the Form GSTR-8 filed by e-commerce operator will be matched with the Form GSTR-1 of the client.

[Vikas Aggarwal]

Dear Sir,

Currently option to show sale made through e commerce operator is not made available on GSTIN portal.

You have to show B2C sale in other than E-commerce and similarly B2B sale made through e commerce is also to be shown as normal b2b sale.

The option to show sale made through E-commerce and E-commerce GSTIN is only given in excel utility and GST law but it is still not implemented on GSTIN portal.