GSTR-8: Meaning, Eligibility, Due Date and Filing Process

Imagine you run an online shopping platform where different sellers sell their products. Under GST, certain platforms must collect TCS on eligible sales and report it to the government. This is where GSTR-8 comes in.

Need assistance? Connect with Startup Movers for GST compliance, return filing and expert guidance to help keep your business records accurate and up to date.

What Is GSTR-8?

GSTR-8 is a monthly GST statement filed by registered e-commerce operators who are required to collect Tax Collected at Source (TCS) under GST.

When a customer buys taxable goods or services from another seller through an eligible online platform, the platform may have to collect TCS on the net value of those sales and report the details to the government.

GSTR-8 is used to report these sales, sales returns and the TCS collected.

In simple words, GSTR-8 tells the government how much eligible business was done through an online platform and how much TCS the platform collected.

The statement mainly includes:

• Details of eligible supplies made through the platform.
• Details of sales returns.
• The net value of supplies on which TCS applies.
• The amount of TCS collected under the applicable tax heads.
• Amendments to previously reported details, where required.

Why Is GSTR-8 Important?

GSTR-8 helps eligible e-commerce operators meet their GST reporting responsibilities.

Its main benefits are:

Reports online sales: It helps the government track eligible sales made through online platforms.

• Tracks TCS: It records the tax collected by the platform from eligible transactions.
• Helps sellers check tax credits: TCS reported and deposited by the operator can be credited to the eligible registered seller's electronic cash ledger.
• Supports GST compliance: Filing the statement helps the operator meet its monthly GST obligations.
• Helps identify errors: Correct reporting makes it easier to identify differences between the operator's records and the seller's reported details.

Who Can File GSTR-8?

GSTR-8 is filed by an e-commerce operator registered under GST who is required to collect TCS under Section 52 of the CGST Act, 2017.

An e-commerce operator is a person who owns, operates or manages a digital platform used for electronic commerce.

Not every online business must collect TCS or file GSTR-8. 

A business selling only its own products through its website does not have to collect TCS under Section 52 merely because it sells online. The relevant requirement concerns taxable supplies made by other suppliers through the platform where the operator collects the payment, subject to the applicable rules.

What Is the Eligibility for GSTR-8 Filing?

An e-commerce operator generally needs to meet the following conditions:

• GST registration: The operator must have the required GST registration.
• TCS requirement: The operator must be covered by the provisions requiring TCS collection under Section 52.
• Eligible transactions: The platform must report transactions covered by the applicable TCS provisions.
• Correct records: The operator must maintain the required details of supplies, returns and TCS collected.

Is GSTR-8 Mandatory Every Month?

GSTR-8 is a monthly statement. An operator required to file it should follow the applicable monthly filing requirements, including nil filing where required, even when there is no TCS to report for the relevant period.

The operator should check the GST portal for the relevant tax period and complete the required filing rather than assuming that no sales automatically means no filing obligation.

Important: Sellers using an online marketplace do not file GSTR-8 merely because they sell through that platform. The responsibility lies with the eligible e-commerce operator required to collect TCS.

What Is the GSTR-8 Due Date?

The usual due date for GSTR-8 is the 10th day of the month following the relevant tax period.

For example: GSTR-8 for October is generally due on 10 November.

The government may extend a due date through an official notification. Always check the GST portal for any applicable extension.

What Details Are Required for GSTR-8 Filing?

Before filing GSTR-8, keep the following details ready:

• GSTIN and basic details of the e-commerce operator.
• GSTIN or enrolment details of the relevant suppliers, as applicable.
• Gross value of eligible supplies made through the platform.
• Value of sales returns.
• Net value of supplies liable for TCS.
• TCS collected under the applicable tax heads.
• Details of earlier transactions that need correction or amendment.

Keeping these records ready helps reduce errors and makes filing easier.

How to File GSTR-8 Online?

An eligible e-commerce operator can file GSTR-8 through the official GST portal by following these steps:

• Log in to the official GST portal using your login credentials.
• Open the Returns Dashboard by selecting Services → Returns → Returns Dashboard.
• Select the tax period by choosing the relevant financial year and month.
• Open GSTR-8 and select the available online preparation option.
• Enter the details of eligible supplies, suppliers, sales returns and TCS collected, as applicable.
• Check the information carefully and correct any errors before proceeding.
• Compute the liability using the portal option and review the TCS amount and any applicable interest.
• Pay the amount due through the prescribed process. The required liability must be discharged before filing.
• Submit the statement by selecting the declaration and authorised signatory, then verifying it using DSC or EVC, as applicable.
• Save the acknowledgement and ARN generated after successful filing for future reference.

Important: Saving the form does not mean it has been filed. Check the GST portal for successful filing confirmation.

What Is the Fee for Filing GSTR-8?

There is no government fee for filing GSTR-8 on time. However, if an e-commerce operator files it after the due date, a late fee of ₹200 per day (₹100 under CGST and ₹100 under SGST/UTGST) is applicable, subject to a maximum of ₹10,000 per return. Interest may also apply if the TCS payment is delayed.

Note: The late fee is subject to applicable GST provisions and notifications.

What Happens If GSTR-8 Is Filed Late?

Late filing can lead to additional compliance costs.

• Late fee: A late fee may apply for filing the statement after the due date, subject to the applicable rules and limits.
• Interest: Interest may apply to delayed payment of TCS liability.
• Reporting differences: Incorrect or incomplete details may create mismatches with the sellers' GST records.
• Additional corrections: Errors may need to be corrected through the permitted amendment process.

The exact late fee and interest depend on the applicable provisions and circumstances. Check the current GST rules and portal calculations before making a payment.

Can GSTR-8 Be Revised After Filing?

GSTR-8 does not have a simple option to revise an already filed statement. Eligible corrections are generally made through the amendment tables in a subsequent GSTR-8, subject to the GST portal's rules and prescribed time limits.

Conclusion

GSTR-8 is a monthly GST statement filed by registered e-commerce operators who are required to collect TCS under GST. It reports eligible sales made through their platforms, sales returns and the tax collected. The usual due date is the 10th of the following month. Operators should maintain accurate records, check their TCS liability, complete the required payment and file the statement on time.

Need assistance? Connect with Startup Movers for GST compliance, return filing and expert guidance to help keep your business records accurate and up to date.