E-commerce operators registered under GST must file GSTR-8 monthly. This document covers the essential aspects of GSTR-8, including its purpose, who is required to file it, important deadlines, and other relevant information.

Latest Update: June 7, 2025The GSTN has issued an advisory (https://services.gst.gov.in/services/advisoryandreleases/read/607) restricting taxpayers from filing their GSTR-3B returns more than three years after the original due date. This new rule will be implemented on the GST portal starting from the July 2025 tax period.

What is GSTR-8?

GSTR-8 is a specific GST return form for e-commerce operators responsible for deducting Tax Collected at Source (TCS) under the Goods and Services Tax regime. This return details the supplies facilitated through their platforms and the corresponding TCS amounts collected.

Who should file GSTR-8?

All e-commerce operators holding GST registration are mandated to file GSTR-8. An e-commerce operator, as defined by the GST Act, refers to any individual or entity that owns or manages a digital or electronic platform for facilitating e-commerce, examples being platforms like Amazon or Flipkart. These operators must acquire GST registration and also register for TCS (Tax Collected at Source).

Who classifies as an e-commerce operator?

An e-commerce operator is defined as an individual or entity managing a digital or electronic platform that enables online commerce, such as Amazon or Flipkart. These platforms connect sellers with a broad customer base, offering benefits like wider market reach for sellers and diverse product selections with competitive pricing for consumers.

Why is GSTR-8 important?

GSTR-8 provides a comprehensive record of supplies processed via an e-commerce platform and the associated TCS collected. When TCS provisions are active, suppliers can claim input credit for the TCS deducted by the e-commerce operator, once the operator files GSTR-8. This deducted TCS amount will appear in Part C of the supplier's GSTR-2A (/glossary/understanding-gstr-2a-features-reconciliation) form.

For example, if a business, Shanta Enterprises, sells garments valued at Rs 20,000 through Amazon, Amazon, as the e-commerce operator, will deduct TCS at 1%, remitting Rs 200 to the government. This Rs 200 will then be visible in Shanta Enterprises' GSTR-2A after Amazon completes its GSTR-8 filing.

GSTR-8 Due Date

The GSTR-8 for any given month must be filed by the 10th day of the subsequent month. For instance, the GSTR-8 pertaining to March 2025 is due on or before April 10, 2025.

Here is a summary of GSTR-8 due dates for the fiscal year 2025-26:

What is the penalty for not filing GSTR-8 within the due date?

Failure to file the GST return by the stipulated deadline incurs a penalty of Rs 100 per day under CGST and an additional Rs 100 per day under SGST, totaling Rs 200 daily. This late fee is capped at a maximum of Rs 5,000. Notably, no late fee applies to IGST for delayed submissions.

In addition to the late fee, interest at an annual rate of 18% is applicable. Taxpayers must calculate this interest on the outstanding tax amount, starting from the day following the due date until the actual payment date.

How to revise GSTR-8?

Once GSTR-8 is submitted, it cannot be directly revised. Any errors or omissions discovered in a filed return must be corrected in the GSTR-8 submission for the subsequent month or any later period when the discrepancy is identified. For example, an error in the October GSTR-8 would be rectified in the November GSTR-8 or a subsequent return.

Details to be provided in GSTR-8

GSTR-8 is structured into nine key sections for reporting:

1. GSTIN: Taxpayers must enter their GSTIN. A provisional ID can serve as the GSTIN if the permanent one is not yet available.
2. Legal Name of the Registered Person: Upon logging into the common GST Portal, the taxpayer's legal name is automatically populated.
3. Details of Supplies Made Through E-commerce Operator: This section requires reporting the gross value of supplies made to both registered and unregistered individuals, along with the value of any returned supplies. The net amount subject to TCS is calculated from the difference between supplies made and supplies returned.
4. Amendments to Details of Supplies for Earlier Statements: This section is used to correct any data previously submitted in returns for earlier months.
5. Details of Interest: If an e-commerce operator fails to remit the TCS amount by the deadline, interest is levied due to this late payment.
6. Tax Payable and Paid: This segment outlines the total tax liabilities under CGST, SGST, and IGST, as well as the amount of tax already paid.
7. Interest Payable and Paid: An interest rate of 18% is charged annually on overdue GST payments. This interest is calculated based on the outstanding tax amount.
8. Refund Claimed from Electronic Cash Ledger: Refunds from the electronic cash ledger can only be processed once all TCS liabilities for that specific tax period have been fully settled.
9. Debit Entries in Cash Ledger for TCS/Interest Payment: After the tax payment and return submission, the collected tax at source amount will automatically be reflected in Part C of the taxpayer's GSTR-2A.

For additional information on different types of GST returns, their deadlines, and filing frequency, you can refer to articles on GST Returns. Also, you can find guides on How to file GSTR-1 on Government Portal (/glossary/guide-to-gstr1-filing-on-gst-portal) and how to file GSTR 1 from Tally ERP 9 Release 6.