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By when must an e-commerce operator pay the tax it collected at source in a month and furnish its monthly statement under Section 52 of the CGST Act, 2017, assuming no extension?

Question and options

By when must an e-commerce operator pay the tax it collected at source in a month and furnish its monthly statement under Section 52 of the CGST Act, 2017, assuming no extension?

  1. Payment within ten days and the statement within ten days after the quarter

  2. Payment within ten days and the statement by the twentieth of the next month

  3. Payment and statement both within ten days after the end of the month

  4. Payment and statement both by the twentieth of the next month

Answer and explanation

Correct answer: C - Payment and statement both within ten days after the end of the month

Section 52(3) of the CGST Act, 2017 requires the operator to pay the amount collected within ten days after the end of the month, and section 52(4) requires the monthly statement in FORM GSTR-8 within the same ten days. An annual statement follows under section 52(5). The twentieth is the familiar GSTR-3B date, not the date for collected tax.

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