GSTR-8 : Process to file online on GST Portal

author portrait

Sakshi Shah

E-Commerce Operator
GST
GST Portal
GST Return
GSTR-8
TCS

GSTR-8 is the statement of Tax Collected at Source (TCS). An E-Commerce Operator should file GSTR-8 with details of:

How to file GSTR-8 on GST Portal?

  1. Visit GST Portal

    Login to your account on the GST Portal.

  2. Navigate to Returns Dashboard

    Go to Services > Returns > Returns Dashboard OR click the Returns Dashboard link on the dashboard.GST Portal - Returns Dashboard

  3. Select Financial Year and Return Filing Period

    Select the financial year and return filing period. Click on Search.

  4. Important Message

    On the File Returns page, there is an important message in the box. Read it carefully.GSTR-8 - Instructions to file return

  5. Select Prepare Online

    Under the GSTR-8 tab, select Prepare Online. On the next screen, GSTR-8 – Return for Tax Collected at Source will appear.

  6. Enter the details in relevant tables

    Table 3: Details of supplies attracting TCS.
    Table 4: Amendments to details of supplies attracting TCS.GSTR-8 - Enter details of Sales

  7. Download Draft CMP-08

    Click on Preview Draft GSTR-8 and review all the details. Click on Proceed to File.

  8. Tab – Details of Interest

    Enter details of interest liability if any.GSTR-8 - Interest details

  9. Tab – Payment of Tax

    Click on tab Payment of Tax. A page showing Payment of Tax will appear on the screen.GSTR-8 - Payment of Tax

  10. View Cash balance in Electronic Cash Ledger

    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.

  11. Tab – Debit entries in Electronic Cash Ledger

    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.

  12. File using DSC or EVC

    Select the checkbox, select authorised signatory and click on File GSTR-8. File the return using DSC or EVC.

  13. Success Message and ARN

    A success message with ARN i.e. Acknowledgement Reference Number will appear. To download the filed return, Click on Download Filed Return.

FAQs

Is it necessary for eCommerce operators who are already
registered under GST and have GSTIN, to have separate registration for TCS as well?

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.

Who needs to file GSTR-8 on GST Portal?

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.

Is it mandatory for E-Commerce Operator to file GSTR-8 on GST Portal?

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.

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