My client is selling his goods on E-commerce portal i.e. shopclues.com. He is registered in May -2020. He started business transactions in June-2020. Do we need to follow any special compliance as he is selling through E-Comm operator?

Reply— No, there is no special procedure you need to follow In case where you are supplying goods from an e-commerce operator. GSTR-3B and GstR-1 is required to be filed within prescribed time limit. While filing GSTR-1 If the supply is made through an e-commerce company, select the checkbox for Supplies through E-Commerce and in the GSTIN of the e-commerce operator field, enter the GSTIN of the e-commerce company.

Taxpayer is required to accept TCS deducted by e-commerce operator as follws—

1) Login to GST portal

2) Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’

3) Choose the ‘Financial Year’ & ‘Return Filing Period’ for which return is to be filed and then click ‘SEARCH’.

4) Select the tile ‘TDS and TCS Credit received’ by clicking on the button ‘PREPARE ONLINE’.

5) To accept/reject TCS Credit Received details populated from Form GSTR-8 of all the collector click on Tcs Credit received.

6) Select the relevant records using the checkboxes -against the GSTIN of collector, After selecting record/s, Click on either the ‘ACCEPT’ button to accept the record.

7) Submit the form either using the Digital signature or the Electronic Verification Code.

8) After submission, the amount will appeared in 'CASH Ledger' ,whhich can be utilized for payment of balance amount for the reporting period.