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GSTR 8 is a crucial GST return that E-commerce operators must file every month. Filing GSTR 8 is a vital compliance requirement for E-commerce operators like Amazon, Flipkart in India. Online businesses can avoid penalties and maintain a seamless GST compliance process by filing it before the due date and fulfilling the necessary prerequisites. This guide will walk you through the intricacies of GSTR 8 filing, its due dates, eligibility criteria, late fees, and the step-by-step process for seamless compliance.

What is GSTR 8?

GSTR 8, or the Goods and Services Tax Return 8, is a monthly statement that all eligible e-Commerce operators in India must file. It contains a summary of taxable supplies made through the platform to registered and unregistered consumers, the amount of TCS collected on those supplies, and details of customers.

Who Must File GSTR 8

E-Commerce operators registered under GST and engaged in providing an electronic platform for commerce transactions are eligible to file GSTR 8. If you own or manage online websites like Amazon, Flipkart, etc., where other sellers offer goods to consumers, you must register for TCS and GST.

Due Date to File GSTR 8

The due date for filing GSTR 8 is the 10th of the subsequent month. For instance, if you are filing the return for June, the due date would be on or before the 10th of July.

Late Fees and Penalty

Late filing of GSTR 8 attracts both penalties and interest. The late fee is Rs.100 each under SGST and CGST, totalling Rs. 200 per day. The maximum penalty that can be charged is Rs.5000. Additionally, the taxpayer needs to pay interest at 18% per annum on the tax amount from the next day of the due date until the actual payment date.

Pre-requisites for Filing GSTR 8

To file GSTR 8, you need to meet certain pre-conditions:

  • The aggregate turnover of your E-commerce business should exceed Rs.20 lakhs (Rs.10 lakhs for businesses in the northeastern states).
  • You must be registered under GST and possess a 15-digit PAN-based GSTIN.
  • Your business must operate as an E-commerce platform facilitating transactions between sellers and consumers.
  • You must maintain records of all TCS collected for supplies made through your platform.
  • For filing the return through EVC verification, you must possess a valid and non-expired/non-revoked digital signature (DSC) where applicable or a registered mobile number on the portal.

Procedure to File GSTR 8 on GST Portal

To file the GSTR-8 on the GST Portal, you need to provide details across 9 tables as follows:

  1. Legal Name of the Registered Taxpayer: The registered person’s name will be auto-filled upon logging into the GST Portal.
  2. GSTIN: Enter your valid GSTIN.
  3. Information of supplies made by E-commerce operator: Furnish the gross value of supplies made and returned by registered and unregistered persons. The net amount derived from the difference between supplies made and returned will be liable for TCS.
  4. Details of Interest: If the TCS amount is not paid within the stipulated timeframe, interest will be applicable, and the relevant details must be furnished.
  5. Amendments to a summary of supplies regarding any earlier statements: Make corrections to any previously filed returns for previous months if required.
  6. Refund from Electronic Cash Ledger: Claim a refund from the electronic cash ledger if your TCS liability for a specific tax period has been released. Provide the necessary details.
  7. Interest Paid and Payable: This section accounts for the interest on late GST payments, calculated at 18% of the outstanding tax amount. Provide details of interest paid and payable.
  8. Tax Paid and Payable: Account for the total amount of tax payable under CGST, SGST, and IGST that has been paid to date.
  9. Debit Entries in Cash Ledger for Interest payment/TCS: The amount of TCS accumulated will be furnished to Form GSTR-2A of the registered taxpayer after completing GSTR-8 filing.

Additionally, you can file GSTR-8 offline using the free GSTR 8 Offline Tool available on the GST Portal. Simply fill out the details offline on Windows 7 or higher and then upload the file in JSON format on or before the due date. Ensure accurate and timely filing to avoid penalties and maintain GST compliance.

FAQs related to GSTR 8

Is filing GSTR-8 mandatory?

Filing GSTR-8 is not mandatory for every tax period. E-commerce operators need to file Form GSTR-8 for a specific tax period when they have collected TCS amounts, made supplies through their platform, or need to amend details from previous returns, including those rejected by the supplier and auto-populated in Table 4 of the return.

Where can I file GSTR-8?

You can file Form GSTR-8 on the GST Portal by following these steps:

  • Log in to the GST Portal.
  • Go to the Returns Dashboard by navigating ‘Services > Returns > Returns Dashboard’.
  • In the Returns Dashboard, select Form GSTR-8 to begin filing the return.

Can the last date of the GSTR-8 filing be extended?

Yes, the date of GSTR-8 filing might get extended based on Government’s decision. They will notify us in a timely manner.

Is it necessary to file GSTR-8 without TCS liability in a tax period?

Suppose the E-commerce operator has no TCS liability during a specific tax period, and there are no auto-populated transactions in table 4 of GSTR-8 due to TCS details rejection by the supplier in the TDS/TCS credit received table. In that case, filing Form GSTR-8 will not be mandatory for that tax period. However, if TCS has been collected or details are auto-populated in Table 4, filing Form GSTR-8 becomes compulsory for that particular tax period.

Can I change the TCS details in Table 4 of Form GSTR-8?

Changing TCS details in Table 4 is permitted only once if the supplier has yet to accept the original TCS details in the TDS/TCS credit table or if they have been rejected. Once changed, the information will be sent back to the supplier.
However, if the supplier has already accepted the TCS details, no further changes can be made at the E-commerce Operator's end.

Why am I unable to change the TCS details in Table 4 of GSTR-8?

The change of TCS details in Table 4 is not possible
- if the counterparty has already accepted the TCS details or
- if the TCS details have already been changed once.

Is it required to file Form GSTR-8 for a tax period with only rejected documents in Table 4?

No, it is not necessary to file Form GSTR-8 in such cases.

I have successfully filed Form GSTR-8. What’s next?

Once Form GSTR-8 is successfully filed:

  • An Application Reference Number (ARN) is generated.
  • An SMS and email are sent to the applicant on their registered mobile and email ID.
  • The details from Table 3 and Table 4 are forwarded to the counter-party for action (Accept/Reject).
  • The return will be accessible in the Dashboard of the tax officer.

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