Oct 14, 2017
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GST Return Rules: Tax deduct at source and E-commerce operator

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GST Return Rules

GST return rules article mainly talks about the rules that are revised by the GST council.  Furthermore, to help person required to deduct tax at source and supplies by an e-commerce operator. Under GST , the council has clearly stated the types and forms so required to file the return.  Thus only registered person has right to claim. And filed for return under GST India. RULE- 7 & 8 of GST Revised Return Rules deals with GST rules in relation to person required to deduct tax at source and supplies by an e-commerce operator.

Which FORM applicable to file return in relation to person required to deduct tax at source?

Rule-7. Form and manner of submission of return by a person required to deduct tax at source

Return in FORM GSTR-7 electronically

Furnish details  by every registered person required to deduct tax at source under section 51 of GST act

Part C of FORM GSTR-2A

Thus details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers on the Common Portal after the due date of filing of FORM GSTR-7.

what are the procedure to follow:

Rule 7-Form and manner of submission of return by a person required to deduct tax at source

(1) Every registered person required to deduct tax at source under section 51 shall furnish a return in FORM GSTR-7 electronically through the Common Portal either directly or from a Facilitation Centre notified by the Commissioner.

(2) Thus details furnished by the deductor under sub-rule (1) shall made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-7.

(3) The certificate referred to in sub-section (3) of section 51 shall made available electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).

Which FORM applicable to file return in relation to person required to supplies by an e-commerce operator?

Rule-8  Form and manner of submission of statement of supplies by an e-commerce operator

FORM GSTR-8 electronically

Every electronic commerce operator required to collect tax at source under section 52 of GST act shall furnish details accordingly

Part D of FORM GSTR-2A

Thus details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers on the Common Portal after the due date of filing of FORM GSTR-8.

What are the procedure to follow:

Rule 8- Form and manner of submission of statement of supplies by an e-commerce operator

(1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically through the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52.

(2) Thus details furnished by the operator under sub-rule (1) shall made available electronically to each of the suppliers in Part D of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-8.

Which FORM applicable to issued Notice to non-filers of returns ?

Rule 9-   Notice to Non-filers of returns

FORM

Content with reference to section 39  and 45

GSTR-3A filed electronically

Thus notice is issues to a registered person who fails to furnish return

What are the procedure to follow:

Rule 9: Notice to non-filers of returns

Thus notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 and section 45.

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Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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