October 29, 2021
GSTR9B has to be filed annually by the e-commerce operators who have already filed GSTR8 earlier during the financial year.
GSTR 9B is an annual return that has to be filed by e-commerce operators who need to collect tax at source as per section 52 (5) of the CGST Act, 2017. It includes the details of outward supplies of goods and services, returns, and collected amounts during the financial year in filing annual returns. It also summarises the details of GSTR8.
All e-commerce operators should file GSTR 9B except :
As per GST rules, GSTR 9B return filing has to be done annually by the e-commerce operators on or before 31st December. For example, the GSTR9 B due date for 2020-21 is 31st December 2021.
Unless the taxpayer file the GSTR 9B before the due date, a late fee of Rs.200 would be charged for each day, subject to a maximum amount assessed at 0.25% of the turnover in the state or union territory.