GST Tip – 408

As per Notification No 65/2017 – Central Tax,  an electronic commerce operator who is supplying services under section 9, sub-section 5 and having a turnover is not above Rs 25 Lacs in a financial year at all India basis is exempted from taking registration under GST.

GST Tip – 191

The last set of FORM GST MIS forms as per GST Revised Returns Rules are FORM GST MIS-5 & FORM GST MIS-6. These are issued by the common portal if there is any discrepancy between the data of the supplier and the e-commerce portal uploaded in the respective returns. The discrepancy will be communicated to the supplier in FORM GST MIS-5 and the e -commerce operator in FORM GST MIS-6.

GST Tip – 176

Composition Scheme under GST is not eligible if the person is having any interstate supplies or supplies to e-commerce operators or supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II.


GST Tip – 112

GSTR – 4A is a return in which all the inward supplies of the Composition Tax Payer are auto-populated from the outward supplies of the tax payers who supplied goods and services to the Composition Tax Payer. The data is auto populated from the supplier GSTR – 1 GSTR – 7. Surprisingly the data does not come from GSTR – 6(Input Service Distributor’s return) & GSTR – 8 (Return filed by e-commerce operator). Need more clarity on this.

GST Tip – 108

GSTR – 2A data will be auto-populated based on the data filed in GSTR – 1(outward supplies return filed by the supplier), GSTR – 6 (Quarterly return filed by the Input Service Distributor), GSTR – 7 (Monthly return filed by the Tax Deductor)  & GSTR – 8 ( Monthly return filed by the tax collector at source (e-commerce operator) in various tables.

GST Tip – 103

The amount of tax recovered by the e-commerce operator as collection of tax at source (TCS) should be shown in Table 10(2) of GSTR – 2. It is applicable only when the goods or services are supplied through e-commerce operator. TCS Taxes eligible for ITC  are TCS_IGST, TCS_CGST and TCS_SGST.

GST Tip – 95

Supplies made through the e-commerce portals to Business to Consumer (B2C) should be shown in table Part 2 of Table 13 of GSTR – 1. The data shown here will not be considered for computation of the turnover as supplies B2C is already shown in Table 6 & 7. Ideally, there is no requirement to show data here separately, the merchant id issued by the e-commerce operator could be added in the tables 6 & 7 to avoid confusion to the tax payer.