Which GST office handles e-commerce operator compliance in Pune?

The CGST Commissionerate Pune-I and Pune-II handle CGST matters, and Maharashtra GST Pune District handles SGST. E-commerce operators must also register in every state where they facilitate supplies. All GSTR-8 filings are done online through the GST portal (www.gst.gov.in). Patron manages filings from its Pune office.

Can I file GSTR-8 online from Pune?

Yes. GSTR-8 is filed entirely online through the GST portal using the 17-digit GSTIN. Patron Accounting handles the complete GSTR-8 filing process from its Pune office at Wagholi - including TCS computation, supply data entry, amendment processing, and portal submission using DSC or EVC.

What is the current TCS rate for e-commerce operators?

The TCS rate is 0.5% on net taxable supplies - reduced from 1% effective 10 July 2024 via CGST Notification 15/2024. For intra-state supplies (within Maharashtra), this is split as 0.25% CGST + 0.25% SGST. For inter-state supplies, the rate is 0.5% IGST. TCS is computed on net value after deducting returns and credit notes.

What is the due date for GSTR-8 filing?

GSTR-8 must be filed by the 10th of the month following the tax period. For example, the GSTR-8 for March 2026 is due by 10th April 2026. Late filing attracts a penalty of Rs 200/day (Rs 100 CGST + Rs 100 SGST), capped at Rs 5,000. Interest at 18% per annum is additionally charged on delayed TCS deposits.

Is Nil GSTR-8 mandatory if no TCS was collected?

Filing Nil GSTR-8 is not mandatory for a tax period in which no TCS was collected and no transactions were auto-populated in Table 4 (amendments). However, if there are rejected transactions from suppliers pending in Table 4, or if any TCS liability exists, filing is mandatory.

How does TCS credit work for sellers on e-commerce platforms?

When an e-commerce operator files GSTR-8, the TCS amount is automatically credited to the seller's electronic cash ledger on the GST portal. Sellers can view this credit in their TDS/TCS Credit Received form, accept or reject the details, and use the credited amount to offset their GST liability. If TCS credit exceeds liability, sellers can claim a refund.

What is the difference between Section 52 and Section 9(5)?

Section 52 requires e-commerce operators to collect TCS (currently 0.5%) on supplies made by third-party sellers. Section 9(5) makes the operator the deemed supplier for specified services (restaurant food delivery, passenger transport, accommodation by unregistered suppliers) - meaning the operator pays GST directly, not just TCS. Pune food aggregators and cab platforms must comply with both.

What happens if GSTR-8 is filed late?

Late GSTR-8 attracts a penalty of Rs 200/day (Rs 100 CGST + Rs 100 SGST), capped at Rs 5,000. No late fee on IGST. Additionally, interest at 18% per annum is levied on unpaid TCS from the day after the due date. Late filing also delays TCS credit availability for suppliers, impacting their cash flow.

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