Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.
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.
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.
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.
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.
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.
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.
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.
All the supplies made to registered taxable persons through e-commerce operators, data reported in table 5 of GSTR – 1, will be auto populated in table 13, part 1 of GSTR – 1.
Every tax payer who has collected tax under GST other than composite tax payer, TDS Deductor, e-commerce operator has to file monthly outward supplies return i.e GSTR -1 by 10th of the next month.