GSTR-8 Filing: Due Date, Format, Late Fees, Eligibility & Rules

GSTR-8 filing can be confusing for many taxpayers, especially e-commerce operators who collect tax at source. Missing deadlines, unclear rules and a lack of awareness about penalties can quickly turn into costly compliance issues. Many businesses struggle to understand who needs to file GSTR-8, what details must be reported and what happens if the return is filed late or incorrectly. Without clear guidance, even small mistakes can lead to notices and fines. This makes it important to clearly understand the due date, format, eligibility, late fees and key rules related to GSTR-8, so compliance stays smooth and stress-free.

What is GSTR-8?

GSTR-8 is a monthly return filed by e-commerce operators registered under the Goods and Services Tax(GST). Only operators who collect Tax Collected at Source (TCS) file this. The GSTR-8 return details supplies made through the e-commerce platform. It also records the TCS collected from registered customers. This ensures transparency in transactions between the platform and sellers. The government uses this data to cross-verify supplies reported by actual suppliers.

Who Should File GSTR-8: Eligibility Criteria

You must understand the GSTR-8 eligibility criteria before filing. Not every business needs to submit this specific form.

• Mandatory Filers: Every e-commerce operator registered under GST that collects TCS must file. This applies to platforms like Amazon or Flipkart.
• Definition: An e-commerce operator owns, operates or manages a digital platform for commerce.
• Exemptions: You do not file if you do not collect TCS. Non-resident taxable persons are also exempt.
• NIL Filing: You must complete a GSTR-8 filing even if you have no transactions. A NIL return is mandatory in such cases.
• Comparison: Do not confuse this with the GST CMP 08 return filing. That process applies to composition dealers. The CMP 08 filing rules differ significantly from e-commerce operator requirements. Do not apply CMP 08 filing logic here. Also, the GST CMP 08 return filing has different deadlines.

Ensure compliance with all GST regulations to avoid penalties and maintain smooth business operations.

Also Read: GSTR-5 Filing Guide for Non-Resident Taxpayers

GSTR-8 Filing: Due Dates & Frequency

The GSTR-8 due date is crucial for compliance. You must file this return by the 10th of the following month. This applies to every tax period.

• Frequency: You file GSTR-8 returns monthly.
• NIL Obligations: You must file by the 10th, even for NIL returns.
• Extensions: The government may extend dates via notification.

Ensure timely GSTR-8 filing to maintain compliance and foster smooth business operations.

Due Dates for FY 2025-26

As we prepare for the upcoming fiscal year, it's important to stay informed about key deadlines. Below is a table outlining the FY 2025-26 due dates.

GSTR-8 Return Format & Key Sections Explained

The GSTR-8 format contains several specific tables. Understanding the GSTR-8 return format ensures accurate data entry.

Identification details

The return captures the GSTIN and legal name of the e-commerce operator. These details are auto-populated from the GST registration database.

Table 3: Details of supplies attracting TCS
This table records supplies made through the e-commerce platform that attract TCS. It includes the value of such supplies and the amount of tax collected at source.

Table 4: Amendments to earlier periods
This table is used to correct or amend details of supplies that attract TCS and were reported in earlier tax periods, subject to GST rules.

Table 5: Interest on delayed payment
This table reflects interest payable on delayed payment of TCS, where applicable. The interest is calculated in accordance with the GST provisions.

Once Form GSTR-8 is filed, the return cannot be revised. Corrections are permitted only through the amendment table in a subsequent return, in accordance with GST guidelines.

How to File GSTR-8: Step-by-Step Process

The GSTR-8 filing process is simple. Here is how to file GSTR-8 on the GST portal.

Online Filing

1. Log in to the GST Portal.
2. Navigate to the 'Returns Dashboard'.
3. Select the financial year and return filing period.
4. Select the GSTR-8 tile.
5. Enter TCS details and supply values in the respective tiles.
6. Preview the draft to check for errors.
7. Click on 'Proceed to File'.
8. Offset liabilities and pay the tax.
9. File the return using a DSC or EVC.

Offline Method

1. Download the GSTR-8 offline utility from the portal.
2. Enter details in the Excel sheet.
3. Generate a JSON file.
4. Upload the JSON file to the GST portal.
5. Complete the payment and filing steps online.

Tip: Always reconcile data with your internal records. This prevents mismatches.

GSTR-8 Filing: Late Fees, Penalties & Interest on Delayed

Failing to meet GSTR-8 deadlines may result in penalties, making it important to understand the financial implications.

• GSTR-8 Late Fees: The fee is ₹200 per day. This splits into ₹100 CGST and ₹100 SGST.
• Maximum Cap: The maximum fee is ₹5,000 per return.
• IGST: There is no separate late fee for IGST delays.
• GSTR-8 Interest on Late Filing: You must pay 18% annual interest. This applies to the unpaid tax amount.
• Compliance: Timely filing avoids these unnecessary costs. It keeps your compliance record clean.

Timely compliance with GSTR-8 not only helps avoid penalties but also ensures smooth financial operations for your business.

Also Read: What is IGST? Full Form, Meaning & How It Works

How to Revise or Amend GSTR-8 Returns

GSTR-8 revision is not possible once it has been filed. You must fix errors in subsequent months.

• Using Amendments: Use the amendment table (Table 4 of the GSTR-8) in the return of the next month.
• Process: Enter the correct details against the original erroneous entry.
• Timing: Make corrections before September of the following financial year.
• Reconciliation: Ensure your data matches the records of your supplier.
• Importance of Amendments: GSTR-8 amendments help rectify mismatches effectively. Suppliers may reject discrepancies if they do not match their own filings.

Timely rectifications and accurate records are crucial for maintaining compliance and fostering trust with your suppliers.

Documents and Details Required for Filing GSTR-8

Keep the required GSTR-8 documents ready before you start. Accurate records speed up the process

• GSTIN of the e-commerce operator.
• Legal name of the entity.
• Gross value of supplies returned to suppliers.
• Net value of supplies made.
• Amount of TCS collected (IGST, CGST, SGST).
• Valid login credentials for the GST portal.
• GSTR-8 filing documents include proofs of tax payment.
• Digital Signature Certificate (DSC) if applicable.

Ensure all details are accurate and submit your GSTR-8 on time to avoid penalties or compliance issues.

Importance of GSTR-8 for E-Commerce Operators & Sellers

The importance of GSTR-8 goes beyond mere compliance. It impacts the entire supply chain. Here is how:

• Legal Adherence: It prevents legal action and penalties from tax authorities.
• TCS Credit: It allows sellers to claim TCS credit efficiently. This further helps them with their cash flow.
• Credibility: Consistent filing builds trust with tax authorities and suppliers.
• Financial Health: GST compliance builds credibility and improves eligibility for a Business Loan from Godrej Capital, helping businesses secure funds for growth.
• GSTR-8 benefits the ecosystem by ensuring financial transparency.

By staying compliant and using such benefits, businesses can ensure continued growth and financial stability.

Also Read: Everything you need to know about Business Loan

Final Thoughts

GSTR-8 ensures transparency in e-commerce transactions, helping you avoid penalties and build a strong compliance foundation. Accurate filing supports better financial management.

When unexpected tax liabilities or penalties arise, having access to business funding can help bridge cash flow gaps while you stabilise operations. By using a Business Loan EMI Calculator, you can estimate monthly repayments based on your exact tax obligations and business needs before applying.

This strategic planning keeps your growth on track even during compliance challenges.

Apply now for a Business Loan.

FAQs

Q.1. Can GSTR-8 be filed if no transactions occurred in the month?

A. You must file a NIL return even if there are no transactions. This is mandatory for all registered e-commerce operators. Failure to file attracts late fees.

Q.2. Is GSTR-8 applicable if I sell my own goods on the platform?

A. GSTR-8 is applicable only when you facilitate supplies on behalf of other sellers. If you sell your own inventory, you are required to file GSTR-1 and GSTR-3B.

Q.3. Can I claim a refund for excess TCS collected in GSTR-8?

A. You can claim a refund for excess payment. This is done through the electronic cash ledger. You must follow the standard refund application process.

Q.4. What happens if I miss the GSTR-8 filing due date?

A. You will incur a late fee of ₹200 per day. You must also pay 18% interest on the unpaid tax amount. The late fee caps at ₹5,000.

Q.5. How can mistakes in a filed GSTR-8 be corrected?

A. You cannot revise a filed return. You must rectify errors in the return of the subsequent month. Use the amendment section to update the details correctly.

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