GSTR-8 Return : A Comprehensive Guide for E-commerce Operators Collecting TCS under GST

Under the Goods and Services Tax (GST) regime in India, certain e-commerce operators are mandated to collect Tax Collected at Source (TCS) on the supplies made through their platforms. GSTR-8 is the monthly return that these e-commerce operators are required to file. This comprehensive article will delve into all aspects of GSTR-8 Return, explaining its purpose, who is obligated to file it, the crucial due dates, the step-by-step process for online filing, and the consequences of delayed submissions. We will also include relevant examples to clarify the concepts.

What is GSTR-8?

GSTR-8 is a monthly return that must be filed by e-commerce operators who are required to collect Tax Collected at Source (TCS) under the GST Act. This return provides details of the TCS collected by the e-commerce operator on the supplies of goods or services made through their platform during a specific month. The TCS collected is essentially tax deducted by the e-commerce operator from the payments made to the suppliers who sell their goods or services through the platform.  

Who Should File GSTR-8?

Every e-commerce operator who is required to collect Tax Collected at Source (TCS) under Section 52 of the GST Act, 2017, must file GSTR-8. This typically includes entities that own, operate, or manage digital or electronic facilities or platforms for electronic commerce.

Example:

“FashionHub Online Ltd.”, an e-commerce platform operating in India, facilitates the sale of apparel and accessories by numerous independent sellers through its website and mobile application. As an e-commerce operator required to collect TCS, FashionHub Online is mandated to file GSTR-8 every month, detailing the TCS collected on the sales made by its vendors.

Due Dates for Filing GSTR-8

The due date for filing the GSTR-8 return is the 10th day of the month following the tax period (the month for which the return is being filed).

• For example, the GSTR-8 for the month of April 2025 is due on May 10, 2025.

E-commerce operators must ensure timely filing of GSTR-8 to avoid penalties and maintain compliance.

How to File GSTR-8 Online: Step-by-Step Guide

GSTR-8 must be filed electronically through the GST portal. Here’s a detailed guide to the online filing process:

1. Access the GST Portal: Navigate to the official GST portal: www.gst.gov.in.
2. Login: Enter your valid username and password to log in to your GST account as an e-commerce operator.
3. Go to Returns Dashboard: Once logged in, go to Services > Returns > Returns Dashboard.
4. Select Financial Year and Return Filing Period: Choose the relevant Financial Year (e.g., 2025-26) and select the specific month for which you are filing the return. Click Search.
5. Click on Prepare Online: Under the GSTR-8 section, click on the Prepare Online button.
6. Fill in the Required Details: You will be directed to the online form where you need to provide information in the following sections:
   • Details of supplies made through the e-commerce operator and the amount of TCS collected: This section requires the e-commerce operator to provide details of all the supplies made through their platform during the month, along with the corresponding amount of TCS collected from the suppliers. This information needs to be categorized based on the GSTIN of the suppliers.
     • Example: During April 2025, a supplier with GSTIN “ABC456…” sold apparel worth ₹75,000 through FashionHub Online, and FashionHub Online collected TCS at the rate of 1% (assuming the applicable rate). FashionHub Online will report this transaction and the TCS amount of ₹750 against the supplier’s GSTIN in this section.
   • Details of the amount of TCS paid to the government: This section requires the e-commerce operator to provide details of the total TCS amount paid to the government during the month.
   • Details of inter-state supplies made to unregistered persons: This section captures details of supplies made to consumers in different states where the supplier is unregistered.
   • Amount of TCS payable and paid: This section will show the calculated TCS liability and the amount paid.
7. Review the Information: Carefully review all the entered details for accuracy before proceeding.
8. File the Return: Once you are satisfied, click on the File Return button.
9. Submit with DSC or EVC: You can file your GSTR-8 using either a Digital Signature Certificate (DSC) or by using Electronic Verification Code (EVC) generated through OTP on your registered mobile number and email ID.

Details to be Furnished in GSTR-8 Return

The GSTR-8 form requires e-commerce operators to furnish the following key information:

• GSTIN of the E-commerce Operator: The GST Identification Number of the e-commerce platform.
• Details of Supplies Made Through the E-commerce Operator: This includes:
  • GSTIN of the suppliers making supplies through the platform.
  • Gross value of the supplies made by each supplier.
  • Amount of TCS collected from each supplier.
• Details of Inter-state Supplies to Unregistered Persons: This includes the place of supply, taxable value, and the amount of IGST.
• Total Amount of TCS Paid to the Government: The total sum of TCS deposited with the government for the reporting period.
• Interest on Late Payment (if applicable): Details of any interest paid on delayed TCS remittances.

Late Filing Penalty for GSTR-8

Failure to file the GSTR-8 return within the stipulated due date attracts penalties under the GST law. As per the current GST regulations, the penalty for late filing of GSTR-8 is ₹100 per day under CGST and ₹100 per day under SGST/UTGST, for each day of delay. The total penalty can go up to a maximum of ₹5,000 under CGST and ₹5,000 under SGST/UTGST, totaling ₹10,000. Additionally, interest may be applicable on the outstanding TCS amount if there is a delay in its remittance.

Importance of Filing GSTR-8 Correctly and on Time

Timely and accurate filing of GSTR-8 is crucial for e-commerce operators for the following reasons:

• Compliance with GST Laws: It ensures adherence to the GST regulations in India, which mandates the collection and reporting of TCS by specified e-commerce operators.
• Avoidance of Penalties and Interest: Filing before the due date helps in avoiding late filing penalties and interest on any delayed TCS payments.
• Facilitating Supplier Compliance: Accurate reporting in GSTR-8 helps the suppliers whose TCS has been deducted to claim credit for the same in their respective GST returns (GSTR-2).
• Maintaining Transparency: It provides a clear record of the TCS collected and remitted by the e-commerce operator.

Key Takeaways

• GSTR-8 is a monthly GST return for e-commerce operators required to collect Tax Collected at Source (TCS).
• The due date for filing GSTR-8 is the 10th of the month following the tax period.
• The return must be filed online through the GST portal.
• It captures details of supplies made through the platform and the TCS collected from the suppliers, as well as inter-state supplies to unregistered persons.
• Late filing attracts penalties.
• Accurate and timely filing is essential for compliance and for enabling suppliers to claim TCS credit.

Understanding the specific requirements and procedures for filing GSTR-8 is vital for e-commerce operators operating in India who are mandated to collect TCS. By adhering to the regulations and ensuring timely and accurate filing, they can maintain compliance, avoid penalties, and contribute to the smooth functioning of the GST ecosystem. Always refer to the latest updates and notifications from the GST department for any changes in the rules and regulations.