How can Suppliers on eCommerce Website File GST Return

It is compulsory if you any supplier has to sell the goods through eCommerce website, he has to register as dealer in GST Portal and also give same GSTIN in eCommerce website dashboard. It will help to adjust his payable GST with already collected GST at the Source of eCommerce Website  ( TCS under GST ). This TCS under GST is different from TCS under Income Tax Law.

Following are the Simple Step for Filling GST Return by Suppliers on eCommerce Website 


1st Step : Register with GST in GST Portal


If supplier did not register, he must register as dealer in GST Portal.

2nd Step : Fill the Detail of Outword Supplies through eCommerce Websites  in  Form  GSTR - 1

At the 10th of Month, Supplier has to show his outward supplies through eCommerce website in form GSTR - 1

3rd Step : Check Already paid TDS on eCommerce Platform in Form GSTR - 2A

This Form GSTR - 2A only for the supplier who sells through eCommerce Platforms or Websites. All website will collect 2% of total sale through eCommerce Website as  TCS and deposit in Tax Department and showing information in Form GSTR -8. Same TDS information will show in GSTR- 2 A Form. Now, Supplier can check it. It will show 11th of every month. It will help supplier and GST department to find the net GST liability after deducting TDS. It is just like advance deducting of GST.

4th Step : Fill the Form GSTR - 2  for Accept or Modifying TCS by eCommerce Website 

On 15th of month, Supplier will get part to fill the form GSTR -2 for accepting or modifying TDS which he has given to Tax department through eCommerce Website and eCommerce website has collected tax at source ( TCS ) from same supplier.

5th Step : Rectification of Supplies through GSTR ITC - 1

If supplier or eCommerce website did any mistake for counting of supplies. Supplier can rectify through GSTR ITC - 1 on the 21st of the month. If supplier did not rectify the mistake and he show less supplies than the supplies which ecommerce website has shown in GST portal, supplier will pay the interest on excess supplies Tax liability. Both interest and tax liability on excess supplies will payable in succeeding month.


Further Reading 

• GST MADE Easy 
• GST Invoice Format 
• File GST Online - Part 1
• File GST Online - Part 2 
• File GST Online - Part 3