GSTR-8: Return Filing, Format, Eligibility and Rules

Published on: Wed Jan 17 2024

Kapil Sharma

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Kapil Sharma, a second-year Bachelor of Commerce (Honours) student at Shaheed Bhagat Singh College, University of Delhi. Beyond academics, I'm a freelance writer with publications in Asiana Times. My journey blends commerce and creativity as I navigate both the academic and freelance worlds, contributing my unique perspective to each endeavor.

GSTR-8 is a crucial monthly return filed by e-commerce operators under the Goods and Services Tax (GST) regime in India. This document reports the details of taxable supplies made through their platforms, the amount of tax collected at source (TCS), and other relevant information. Understanding GSTR-8 is essential for e-commerce businesses to comply with GST regulations and avoid penalties.

What is GSTR-8?

GSTR-8 is a statement of TCS filed by e-commerce operators. It contains details of:

Taxable supplies made through their platforms by registered and unregistered suppliers.
The consideration collected for these supplies.
The amount of TCS collected on these supplies under various GST heads (IGST, CGST, and SGST).

Who should file GSTR-8?

Every registered e-commerce operator liable to collect TCS on outward supplies made by other suppliers through their platform must file GSTR-8. Whether it's a bustling bazaar like Amazon or a niche marketplace for organic produce, if you collect TCS, GSTR-8 is your monthly responsibility.

Also Read: GSTR-7: Return Filing, Eligibility and Rules

Who classifies as an e-commerce operator?

The definition of an e-commerce operator under GST is broad. It encompasses any platform that facilitates the sale of goods or services through digital means, including:

Online marketplaces like Amazon, Flipkart, and Myntra
Online food delivery platforms like Swiggy and Zomato
Travel booking portals
Online classifieds platforms
Essentially, if you connect buyers and sellers online and collect tax on those transactions, you fall under the GSTR-8 umbrella.

Also Read: GSTR 6: Return Filing, Eligibility, Due Date and Rules

Why is GSTR-8 important?

GSTR-8 plays a crucial role in the GST ecosystem:

Ensures Tax Compliance: It strengthens tax compliance by reporting TCS collected, making it difficult for sellers to evade taxes.
Transparency and Traceability: It provides transparency in online transactions, allowing the government to track the flow of goods and services.
Boosts Revenue Collection: Efficient TCS collection through GSTR-8 leads to increased revenue for the government.

When is GSTR-8 due?

GSTR-8 must be filed electronically on the GST portal by the 10th of the next month, for the previous month's transactions. So, if you're selling organic kale smoothies in December, your GSTR-8 for those transactions is due by January 10th.

Penalty for not filing GSTR-8 within the due date?

Late filing attracts a penalty of Rs. 100 per day, capped at the total tax liability or Rs. 5,000, whichever is lower. Remember, timely filing not only avoids penalties but also ensures smooth business operations.

Details to be provided in GSTR-8

Details of inward supplies (supplies made to the e-commerce operator)
Details of outward supplies (supplies made through the platform)
GSTIN of the supplier
Gross value of the supplies
Taxable value of the supplies
Rate of TCS applied
Amount of TCS collected under various GST heads
Refund of TCS, if any
Additional details as prescribed by the GST authorities

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