Some e-commerce companies that were unable to register in October 2018 but who had already received TCS for October 2018, have raised concerns about the filing of details in GTSR-8. This question has been raised to determine how these details will be subm

If an e-commerce operator has not been registered in October 2018, but has already received TCS for that month, they may provide the details in the first return of FORM GTSR-8. This will be filed following registration.