Tcs how to filed to TCS which date on GST

Which GST Return is filed by E-commerce operator?

E-commerce operator is required to file two Goods and Service Tax Return, which are

• GSTR 8 – this monthly return shall be filed by each E-Commerce Operator collecting taxes under GST. It should be filed by 10th of next month. Which means for the month of Jan it should be filed till 10th of Feb.
• GSTR 9B – This annual return is required to be filed by E-Commerce Operator by 31st December of the next Financial year. But, the provisions of TCS are made effective form 01.10.2018 and hence no annual return for Financial Year 2017-18 is to be filed.

What are the consequences of non payment of TCS collected?

Any amount not collected or collected but not deposited shall attract

• Interest – as per section 52 (6) of CGST Act, 2017
• Penalty – a per section 122 (vi) of CGST Act, 2017

What will be the place of supply for E-Commerce operators providing recharge or ticket booking facilities?
For E-Commerce operators like Paytm which are giving

• Recharge facilities like talk time, DTH recharge etc, or
• Charging convenience fee for travel ticket booking etc

In such cases, the place of supply will be the address of the customer as per the records of the supplier of service. The provisions regarding the same are given under section 12 (11) of the IGST Act, 2017.

Read more at .... https://tax2win.in/guide/tcs-under-gst

Or at  ...https://cleartax.in/s/tcs-under-goods-and-services-tax