A Step-by-Step Guide to Electronically Submitting GSTR-8 on the GST Portal

Every e-commerce operator responsible for collecting Tax Collected at Source (TCS) on taxable supplies facilitated through their platform must file GSTR-8. This return form requires e-commerce operators to report details of taxable supplies and the corresponding TCS. The GSTR-8 form must be submitted on the official GST Portal by the 10th day of the subsequent month.

Filing GSTR-8 on the GST Portal: A Detailed Guide

The following steps outline the process for filing GSTR-8 through the GST portal:

1. Log in to the GST portal: Begin by accessing the official GST portal.
2. Navigate to the Returns Dashboard: After logging in, go to "Services" >> "Returns" >> "Returns Dashboard."
3. Select Financial Year and Month: Choose the relevant financial year and the specific month for which you intend to file the return.
4. Initiate Online Preparation: Click on the "PREPARE ONLINE" option displayed beneath GSTR-8 in the dialog box. Alternatively, the return can be filed using the offline utility.
5. Enter Details Across Tiles: The subsequent screen will present three distinct tiles for data entry:

• Tile 3: This section requires disclosure of Tax Collected at Source (TCS) information pertinent to the current month.
• Tile 4: This option is utilized for making amendments to details reported in previous periods. For the initial GSTR-8 filing, no amendments would be required.
• Tile 5: This tile allows viewing of interest payable, typically for delays in remitting collected taxes to the government.

Filling Details in Tile 3

1. Enter Supplier Information: Provide the GSTIN of the supplier (the supplier's name will auto-populate).
2. Report Gross Supply Values: Input the gross value of supplies made and subsequently returned to the supplier by both registered and unregistered individuals.
3. Specify TCS Amounts: Enter the amounts collected at source under the IGST, CGST, and SGST headings. After entering these details, click 'Save'.

Amending Previous Entries in Tile 4

Should there be erroneous entries from prior months, use Tile 4, "Amendment to details of Supplies attracting TCS," to correct them. There are two scenarios that necessitate filing amendments:

a. Uploaded by the E-commerce Operator: This option allows corrections to supplier-specific details related to a particular month and financial year that were incorrectly uploaded by the e-commerce operator in an earlier period. By clicking "Amend TCS Details," you can rectify the vendor's GSTIN, values for registered and unregistered vendors, and the TCS amount deducted for those supplies. Fill in the correct information, click 'Save,' and then return to the Amendment menu. b. Rejected by Supplier: This option displays transaction details that have been rejected or modified by the supplier. You can edit the displayed entry based on the supplier's rejection or modification, inputting the corrected details. The screen will offer the same options as in the "Uploaded by E-Commerce Operator" section, pre-filled with the values suggested by the supplier. After entering the corrected data, click 'Save,' and return to the Amendment menu.

6. Preview and Proceed to File: Once all necessary details have been uploaded, click "Preview GSTR 8." Carefully verify the uploaded data, and then click "Proceed to File."
7. Access Interest and Payment Tiles: When the status of GSTR-8 updates to "Ready to File," Tile 5 ("Details of interest") and Tiles 6 and 7 ("Payment of Tax") will become enabled.
8. Review Interest Details: If applicable, view any interest calculated for delays in TCS liability payment or return filing under the "Details of Interest" tile.
9. Enter Tax Payment Information: After reviewing the interest details, click on the "Payment of Tax" tile to input the particulars of taxes paid for that specific month.
10. Final Filing: Finally, you can preview the draft GSTR-8 and accept the declaration to file. Click "File GSTR 8" and complete the process using either the Digital Signature Certificate (DSC) of the authorized signatory or an Electronic Verification Code (EVC).