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Step-by-Step Guide for GSTR-8 E-commerce Filing

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Step-by-Step Guide for GSTR-8 E-commerce Filing

GSTR-8 is a mandatory monthly GST return that must be filed by e-commerce operators who are required to collect Tax Collected at Source (TCS) under GST.

This return ensures transparency between e-commerce platforms, sellers, and the GST department.
In this blog, we explain the complete step-by-step process for GSTR-8 return filing, along with due dates, penalties, and common mistakes.

What Is GSTR-8?

GSTR-8 is a monthly statement filed by e-commerce operators containing:

  • Details of supplies made through the platform
  • TCS collected on net taxable supplies
  • Amendments to previous returns

The data filed in GSTR-8 reflects in the GSTR-2A and GSTR-2B of sellers.

Who Is Required to File GSTR-8?

You must file GSTR-8 if:

  • You operate an e-commerce platform
  • You collect TCS under GST
  • Sellers supply goods or services through your platform

Applicable to:

  • Online marketplaces
  • Aggregator platforms
  • Digital commerce portals facilitating sales

GSTR-8 Due Date

ReturnDue Date
GSTR-8 (Monthly)10th of the next month

Late filing leads to interest and penalties.

Documents Required for GSTR-8 Filing

  • Seller-wise supply data
  • Gross and net taxable value
  • TCS collected details
  • GSTIN of sellers
  • Previous GSTR-8 filings (if any)

Step-by-Step Process for GSTR-8 Return Filing

Step 1: Login to GST Portal

  • Visit the GST portal
  • Login using:
    • GSTIN
    • Username
    • Password
    • Captcha

Step 2: Navigate to GSTR-8

  • Go to Services → Returns → Returns Dashboard
  • Select Financial Year & Month
  • Click Prepare Online under GSTR-8

Step 3: Enter TCS & Supply Details

Fill in:

  • Table 3 – Details of supplies attracting TCS
  • Seller-wise breakup
  • Net taxable value

Ensure accuracy, as this impacts sellers’ ITC.

Step 4: Add Amendments (If Any)

  • Correct errors from previous months
  • Enter revised figures carefully

Step 5: Review Return Summary

  • Verify:
    • Taxable value
    • TCS amount
    • Seller GSTINs
  • Match data with internal records

Step 6: Submit & File GSTR-8

  • Click Submit
  • File return using:
    • DSC or
    • EVC

Step 7: Download Acknowledgement

  • Download ARN & filed return
  • Save for compliance and audit purposes

Common Mistakes in GSTR-8 Filing

  • ❌ Incorrect seller GSTIN
  • ❌ Wrong net taxable value
  • ❌ Missing amendment entries
  • ❌ Late filing every month
  • ❌ Mismatch with sellers’ data

Late Fee & Interest for GSTR-8

TypeAmount
Late Fee₹200 per day (₹100 CGST + ₹100 SGST)
Maximum Late Fee₹10,000
Interest18% per annum

Why GSTR-8 Compliance Is Important

  • Ensures correct ITC to sellers
  • Avoids GST notices and penalties
  • Maintains platform credibility
  • Mandatory for uninterrupted operations

How Saving Mantra Helps with GSTR-8 Filing

Saving Mantra offers complete GST compliance solutions for e-commerce operators, including:

  • Monthly GSTR-8 filing
  • Seller data reconciliation
  • TCS calculation & validation
  • Compliance dashboards & reminders
  • GST notice handling

✔ Accurate seller mapping
✔ On-time filing
✔ Expert GST review

Frequently Asked Questions (FAQs)

Q1. Is GSTR-8 mandatory every month?
Yes, even if there are no transactions, a Nil return must be filed.

Q2. Can GSTR-8 be revised?
No. Corrections can be made only through amendments in subsequent returns.

Q3. Does GSTR-8 affect sellers directly?
Yes. Data flows to sellers’ GSTR-2A / 2B.

Q4. Is ITC claimed in GSTR-8?
No. GSTR-8 is only for TCS reporting.

Disclaimer

This article is for informational purposes only. GST laws, TCS provisions, and return filing procedures are subject to change based on government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

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