How to File GSTR 8 on GST Portal in 2025?

GSTR-8 is a mandatory return filing form for GST-registered e-commerce operators. It includes details of supplies as well as tax collected at source, ensuring transparency between the supplier and the e-commerce operator. Learn how to file GSTR-8 on the GST portal to experience a smooth journey in the filing process.

What Is GSTR-8?

Form GSTR-8 must be filed by all e-commerce operators registered under GST who are liable to collect Tax Collected at Source (TCS) on outward supplies of goods and/or services made through their platform by sellers registered with them.

It includes information about details of supplies effected and the total consideration collected by the e-commerce operator on behalf of other suppliers using the platform.

Who Must File GSTR-8?

All GST-registered e-commerce operators need to file GST returns in Form GSTR-8. E-commerce operators are persons managing a digital/electronic/online platform to sell products or services. An example of an e-commerce platform is Amazon, where sellers sell their products to intended buyers. It is mandatory for e-commerce businesses to file GSTR-8 returns.

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Last Date to File GSTR-8

You need to file GSTR-8 returns for a month by the 10th of the next month. Here are the due dates for each month:

Late Fees, Interest and Penalty Associated with GSTR-8

Late filing of GSTR-8 attracts a penalty of ₹200 per day, wherein ₹100 is for CGST and SGST each. The maximum penalty amount can be ₹5,000. For IGST (Integrated Goods and Services Tax), no late fee is levied for delayed filing of GSTR-8.

In addition to the penalty, an interest of 18% needs to be paid on the tax amount. The duration to calculate the interest is the day following the due date of return filing to the date of payment.

Pre-requisites for Filing GSTR-8

Here are the pre-conditions to file GSTR-8:

• The e-commerce operator needs to be a registered person (taxable person) with an active GSTIN during the concerned tax period.
• He/she should have a valid user ID and password.
• The e-commerce operator needs to have a valid DSC (Digital Signature Certificate) or mobile number to receive OTP for EVC (Electronic Verification Code).
• He/she should have collected TCS on taxable supplies.
• Your business’s aggregate turnover must exceed ₹20 lakh (₹10 lakh for North Eastern states) to qualify.

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How to File GSTR-8 on the GST Portal?

Here is the process to file GSTR-8 monthly returns on the unified portal:

Step 1: Navigate and log in to the GST portal.

Step 2: Go to the ‘Services’ option and then ‘Returns’ and ‘Return Dashboard’.

Step 3: Choose the financial year and month of filing the return.

Step 4: Select ‘Prepare Online’. Alternatively, you can choose ‘Offline Utility’ if required.

Step 5: Fill in the required information under each tile displayed on the dashboard. The screen will show these 3 tiles:

• Tile 3 – This section requires you to enter the TCS details for the current month.
• Tile 4 – Use this section to make corrections to TCS details from previous periods.
• Tile 5 – This tile displays the interest amount payable in case of any delay in remitting the collected tax to the government.

Step 6: In Tile 3 titled 'Details of Supplies Attracting TCS', enter the following information and then click on ‘Save’:

• GSTIN of the Supplier (the supplier’s name will auto-populate)
• Details of supplies made to and returns from the supplier by both registered and unregistered persons
• TCS amount collected under IGST, CGST, and SGST as applicable

Step 7: In Tile 4 titled 'Amendment to Details of Supplies Attracting TCS', enter the corrected information for any incorrect entries submitted in previous months.

There are 2 scenarios that may require filing amendments to details made in the returns:

• Amendments uploaded by the e-commerce operator: This option allows the correction of supplier-wise details for a specific month and financial year that were previously uploaded incorrectly by the e-commerce operator.

When you click on the 'Amend TCS Details' option, you will be able to make corrections to the vendor's GSTIN, the values reported for both registered and unregistered vendors and the TCS amount deducted from those supplies. Enter the correct details, click on ‘Save’ and then navigate back to the Amendment menu.

• Rejected by supplier: Under this option, you can view the transaction details that have been either rejected or modified by the supplier.

You can edit the entries shown on the screen based on the rejection or modifications submitted by the supplier and enter the corrected details. The screen will present the same options as the 'Uploaded by E-Commerce Operator' section, with values suggested by the supplier.

Step 8: Once you have entered the corrected information, select ‘Save’ and return to the Amendment menu.

Step 9: Tap on 'Preview GSTR-8' once all details are uploaded. Review the information carefully and then click on 'Proceed to File'.

Step 10: When the status of GSTR-8 changes to 'Ready to File', Tiles 5 (Details of Interest) and Tiles 6 and 7 (Payment of Tax) will become active.

Step 11: Check for any interest applicable on delayed payment of TCS liability, late filing of the TCS return or other related charges under the 'Details of Interest' tile.

Step 12: After reviewing the interest details, click on the 'Payment of Tax' tile to enter the tax payment information for the relevant month.

Step 13: Lastly, preview the draft GSTR-8 and accept the declaration to proceed with the filing. Then, click on 'File GSTR-8' and complete the process using the authorised signatory’s Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Why Is GSTR-8 Significant?

GSTR-8 reflects all supplies made through an e-commerce platform along with the TCS collections. As a result, suppliers can claim input tax credit on the TCS collected by the e-commerce operator once the e-commerce companies file GSTR-8. This TCS is reflected in Part C of Form GSTR-2A of the supplier.

For instance, X Enterprise supplies garments of ₹20,000 using Amazon. As an e-commerce operator, Amazon will deduct TCS of 1% and deposit ₹200 with the government. X Enterprise’s GSTR-2A will reflect ₹200 in Part C of the form after Amazon files GSTR-8.

Conclusion

Knowing how to file GSTR-8 on the GST portal can help you save time and money in the filing process. In addition, it can help you avoid errors and mistakes while filing the GSTR-8 form. Ensure you adhere to the deadlines of filing the form to avoid penalties and interests imposed fo/faqr late payment and filing.

Adherence to deadlines for filing helps in business compliances, vendor payments and vendor management to ensure vendor delights as a complete supply chain solution. A registered taxpayer operating using an e-commerce platform, thus, should mandatorily file Form GSTR-8.

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