GSTR-8 is the statement of Tax Collected at Source (TCS). An E-Commerce Operator should file GSTR-8 with details of:
Login to your account on the GST Portal.
Go to Services > Returns > Returns Dashboard OR click the Returns Dashboard link on the dashboard.
Select the financial year and return filing period. Click on Search.
On the File Returns page, there is an important message in the box. Read it carefully.
Under the GSTR-8 tab, select Prepare Online. On the next screen, GSTR-8 – Return for Tax Collected at Source will appear.
Table 3: Details of supplies attracting TCS.
Table 4: Amendments to details of supplies attracting TCS.
Click on Preview Draft GSTR-8 and review all the details. Click on Proceed to File.
Enter details of interest liability if any.
Click on tab Payment of Tax. A page showing Payment of Tax will appear on the screen.
1. If available cash balance is more than the tax liability – proceed with next step.
2. If available cash balance is less than the tax liability – click on Create Challan. Pay the GST Challan and proceed with filing return.
Under the tab ‘Debit entries in Electronic Cash Ledger for tax payment’, the entries in E-Cash Ledger and the amount used for payment of tax dues will appear. Click on Back to GSTR-8 Dashboard.
Select the checkbox, select authorised signatory and click on File GSTR-8. File the return using DSC or EVC.
A success message with ARN i.e. Acknowledgement Reference Number will appear. To download the filed return, Click on Download Filed Return.
E-Commerce operator has to obtain separate registration for TCS irrespective of the fact whether e-Commerce operator is already
registered under GST as a supplier or otherwise and has GSTIN.
Form GSTR-8 should be filed by an e-commerce operator for the tax period in which they have collected TCS from the e-commerce sellers. It may be filed when the e-commerce operator needs to amend details reported in the previous return.
No. It is not mandatory for e-commerce operator to file GSTR-8. It should be filed for the period only when the e-commerce operator has collected TCS from the e-commerce sellers. GSTR-8 should also be filed when the e-commerce operator needs to amend details reported in the previous return or if the details reported have been rejected by e-commerce supplier.