Understanding GSTR-8: Key Aspects Every E-Commerce Operator Must Know
Discover the essentials of filing GSTR-8, including eligibility, deadlines, penalties, and vital information for e-commerce businesses.
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Created: 11th July, 2025 2:30 AM, last update:11th July, 2025 2:30 AM
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Introduction to GSTR-8
GSTR-8 is a pivotal monthly return mandated for e-commerce operators registered under Goods and Services Tax (GST). This article aims to elucidate the process of filing GSTR-8, outline the eligibility criteria, important deadlines, and elaborate on potential penalties for non-compliance.
Latest Update on GSTR-8
As of June 7, 2025, an advisory from GST Network (GSTN) has introduced a significant update whereby taxpayers cannot file their GSTR-3B returns beyond three years from the due date. This new rule will be implemented on the GST portal starting from the July 2025 tax period, affecting how e-commerce operators manage their compliance.
What is GSTR-8?
GSTR-8 is specifically designed for e-commerce operators required to deduct Tax Collected at Source (TCS) under the GST regime. This return encompasses detailed information regarding supplies made through online platforms and the TCS amount collected on these transactions.
Who Needs to File GSTR-8?
Any e-commerce operator registered under the GST framework must file GSTR-8. According to the GST Act, an e-commerce operator is defined as an individual or entity that owns or manages a digital or electronic facility for commerce, such as platforms like Amazon or Flipkart. These operators must obtain GST registration and register for TCS.
The Importance of GSTR-8
Filing GSTR-8 is crucial as it provides comprehensive details about the supplies made via the e-commerce platform, alongside the TCS collected. Currently, the implementation of TCS provisions is on hold but will be enforced from October 1, 2018. Suppliers can utilize input credit for the TCS deducted by the e-commerce operator upon filing GSTR-8. For instance, if a company called Shanta Enterprises sells garments worth Rs 20,000 on Amazon, the platform will deduct a TCS of 1%, totaling Rs 200, which will be reflected in Shanta's GSTR-2A after GSTR-8 submission.
GSTR-8 Due Dates
The due date for GSTR-8 filing each month falls on the 10th of the subsequent month. Below are the due dates for GSTR-8 for the fiscal year 2025-26:
- March 2025: April 10, 2025
- April 2025: May 10, 2025
- May 2025: June 10, 2025
- June 2025: July 10, 2025
- July 2025: August 10, 2025
- August 2025: September 10, 2025
- September 2025: October 10, 2025
- October 2025: November 10, 2025
- November 2025: December 10, 2025
- December 2025: January 10, 2026
- January 2026: February 10, 2026
- February 2026: March 10, 2026
- March 2026: April 10, 2026
Penalties for Late Filing of GSTR-8
Failure to file GSTR-8 by the due date incurs a penalty of Rs 100 under the Central Goods and Services Tax (CGST) and Rs 100 under the State Goods and Services Tax (SGST), amounting to Rs 200 per day, with a cap of Rs 5,000. Notably, there is no late fee for the Integrated Goods and Services Tax (IGST) for delayed submissions. Furthermore, interest at a rate of 18% per annum is applicable on the tax amount due, calculated from the day following the filing date until payment.
Revising GSTR-8
Once submitted, GSTR-8 cannot be revised. However, any discrepancies can be addressed in the next month's return. For example, if an error is identified in the October GSTR-8, it can be rectified in the subsequent November filing or any later month’s return.
Required Information in GSTR-8
GSTR-8 comprises nine essential sections, which include:
- GSTIN (the provisional ID may be used if the GSTIN is unavailable).
- Legal name of the registered person (this is auto-filled upon login).
- Details concerning supplies facilitated through the e-commerce operator, including gross values and returns.
- Amendments to previously reported supply details.
- Information regarding any interest incurred if TCS is not remitted on time.
Understanding these elements will facilitate compliance and ensure that e-commerce operators navigate their obligations under the GST effectively. For more insights into compliance and legal requirements, consider exploring our CompaniesInn - AI-Powered Legal & Business Services.
Frequently Asked Questions
What is GSTR-8 and who needs to file it?
GSTR-8 is a monthly tax return specifically designed for e-commerce operators registered under the Goods and Services Tax (GST) framework. If you manage a digital platform for commerce, like Amazon or Flipkart, and collect Tax Collected at Source (TCS), you are required to file this return. This filing includes detailed information about the supplies made through your platform and the TCS collected on these transactions. It's crucial for compliance and helps maintain accurate tax records.
What are the due dates for filing GSTR-8?
GSTR-8 filings are due on the 10th of the month following the reporting month. For example, if you're filing for March 2025, your return is due by April 10, 2025. It's important to keep track of these dates to avoid penalties. For the fiscal year 2025-26, due dates continue monthly, so make sure to mark your calendar and stay prepared to file on time to ensure compliance.
What penalties can I face for late filing of GSTR-8?
If you fail to file your GSTR-8 by the due date, you will incur a penalty of Rs 100 under both the Central Goods and Services Tax (CGST) and the State Goods and Services Tax (SGST), which totals Rs 200 per day. However, this penalty is capped at Rs 5,000. Additionally, interest at a rate of 18% per annum will apply on any tax amount due, calculated from the day after the filing deadline until the payment is made. To avoid these penalties, it’s best to file on time.
Can I revise GSTR-8 after submitting it?
Unfortunately, once you submit GSTR-8, it cannot be revised. However, if you discover any discrepancies in your filing, you can address them in the next month's return. For instance, if you find an error in your October GSTR-8, you can correct it in the November filing or any subsequent month. This flexibility allows you to maintain accurate records without the need for revisions.
What information is required to file GSTR-8?
Filing GSTR-8 requires you to provide specific information across nine essential sections. These include your GSTIN, legal name of the registered person, details about the supplies facilitated through your platform, gross values, and any returns. Additionally, you'll need to include amendments to previously reported supply details and information regarding interest incurred if TCS was not remitted on time. Gathering this information ahead of time will streamline your filing process.
How does GSTR-8 affect input tax credit?
Filing GSTR-8 is beneficial for suppliers as it allows them to utilize input tax credit for the TCS deducted by e-commerce operators. For instance, if a supplier sells products worth Rs 20,000 and the e-commerce platform deducts 1% TCS (Rs 200), this amount is reflected in the supplier's GSTR-2A after GSTR-8 submission. This mechanism helps suppliers claim the appropriate credits, easing their tax burden.
What recent updates should I be aware of regarding GSTR-8?
One significant update, effective from June 7, 2025, is that taxpayers will no longer be able to file GSTR-3B returns beyond three years from the due date. This change will be implemented on the GST portal starting from the July 2025 tax period. As an e-commerce operator, this update may affect how you manage your compliance and record-keeping, so it's essential to stay informed on these new regulations.
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