The Central Board of Indirect Taxes & Customs (“CBIC”) vide its order No. 02/2019-Central Tax dated February 01, 2019 has extended the due date for furnishing return in Form GSTR-8 to February 07, 2019 as the E-commerce operator were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, 2018 to December, 2018 through this ‘removal of difficulties order’.
Every E-Commerce operator who is required to collect taxes at source (TCS) for all the taxable supplies made through it, must file Form GSTR-8.
The order can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/ROD2_2019_CT.pdf;jsessionid=0CF9E1E9E438BDC12604FD2DCDC9CDFC