Ecommerece GST Return

How will E-commerce seller file return?

There can be two types of E-commerce sellers:

1. E-commerce operator/ marketplace (e.g. Flipkart, Amazon etc): It is an entity which owns, operates or manages the digital or electronic facility or platform for E-commerce.

2. Suppliers on E-commerce platform: It is an entity which supplies goods or services on an E-commerce platform.

Steps for filing GST return for E-commerce sellers:

• Monthly Details of outward sales by seller in FORM GSTR-1 by the 10th of next month.
• Monthly Details of purchase made by seller in FORM GSTR-2 by the 15th of next month.
• Monthly Filing of return along with the payment of amount of tax in FORM GSTR-3 by the 20th of next month.
• Monthly Filing of GST return of E-commerce operator in FORM GSTR-8 by the 10th of next month.
• Annual Filing of Return in FORM GSTR-9 by 31st December of next financial year.

Return Forms under GST for E-commerce Sellers