GSTR-8 – E-commerce Operators

GSTR-8 – E-commerce Operators is a monthly return that e-commerce operators registered under GST (Goods and Services Tax) in India must file. This return is specifically meant for those e-commerce platforms that are required to collect Tax Collected at Source (TCS) under section 52 of the CGST Act, 2017.

📌 Who Should File GSTR-8?
Only e-commerce operators who are required to collect TCS on behalf of suppliers selling through their platform must file GSTR-8. Examples of such operators include Amazon, Flipkart, Zomato, etc.

📆 Due Date for Filing GSTR-8
The return must be filed monthly, on or before the 10th of the following month.

Example: GSTR-8 for April 2025 is due by 10th May 2025.

📋 Details to Be Furnished in GSTR-8
The form has 9 sections in total. Key details include:

GSTIN of the e-commerce operator

Details of supplies made through the e-commerce platform

Supplies made to registered and unregistered persons

TCS collected on such supplies

Amendments to details of previous returns

Tax payable and paid

Interest, if applicable

Refund claimed from TCS collected

💸 What is TCS Under GST?
TCS (Tax Collected at Source) is the tax that e-commerce operators collect from suppliers on net value of taxable supplies made through the platform.

Current TCS rate is 1% (0.5% CGST + 0.5% SGST) or 1% IGST.

🔄 Reconciliation and Credit to Suppliers
The suppliers (sellers) can view the TCS details filed by the operator in GSTR-2A and claim the amount as credit in their returns.

❌ Penalty for Late Filing
Late fee: ₹100 per day (CGST) + ₹100 per day (SGST), maximum ₹5,000.

Interest: 18% per annum on the outstanding tax liability.