what is GSTR-8? how to file GSTR8 ?

GSTR-8 is a GST return that must be filed by E-commerce operators who collect TCS (Tax Collected at Source) from sellers using their platform.
1️⃣ What is GSTR-8?
GSTR-8 is a monthly GST return filed by e-commerce operators to report:
Supplies made through their platform
TCS collected on those supplies
TCS payable to the government
Example of e-commerce operators:
Amazon
Flipkart
Meesho
These companies collect 1% TCS from sellers and report it in GSTR-8.
2️⃣ Who should file GSTR-8?
GSTR-8 must be filed by:
✅ E-commerce operators registered under GST
✅ Operators who collect TCS under Section 52 of the GST Act
3️⃣ Due Date of GSTR-8
The due date is:
📅 10th of the next month
Example
March transactions → File by 10 April
4️⃣ Details Reported in GSTR-8
The return contains:
Details of supplies made through the portal
Amount of TCS collected
Amendments to previous returns
Interest or late fees (if any)
5️⃣ How to File GSTR-8 (Step-by-Step)
Step 1
Go to the official GST portal
👉 Goods and Services Tax Network
Step 2
Login with your GSTIN and password
Step 3
Click
Services → Returns → Returns Dashboard
Step 4
Select
Financial Year
Return Filing Period
Step 5
Click Prepare Online under GSTR-8
Step 6
Enter details of:
Supplies made through the platform
TCS collected
Step 7
Preview the return and Submit
Step 8
File the return using:
DSC (Digital Signature Certificate) or
EVC (OTP verification)
6️⃣ Late Fee for GSTR-8
If GSTR-8 is filed late:
₹100 per day (CGST)
₹100 per day (SGST)
➡ Total = ₹200 per day
➡ Maximum = ₹5,000
✅ Simple Definition:
GSTR-8 = Monthly GST return filed by e-commerce operators to report TCS collected from sellers.

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