Online GSTR-8 Filing
What is GSTR-8?
GSTR-8 is a return form filed monthly by the e-commerce operators who are required to deduct their TCS (Tax collected at source) under GST. It show the details of –
- Tax collected at source
- Tax payable
- Tax paid
- Supplies made to customers by both registered taxable persons and unregistered persons through the E-commerce portal.
Who should file GSTR-8?
Every registered e-commerce operator is required to file GSTR-8 return. E-commerce operator is a person who owns or manages the digital platform for exchange of goods & services electronically. For ex – Flipkart, Amazon etc. It is mandatory for all commerce operators to obtain GST registration & TCS registration.
GSTR 8 Filing Due Dates 2020
GSTR 8 return must be filed by the taxpayers on or before 10th of every month. The due dates for filing GSTR-8 are given below –
| Month | Due dates |
| Dec 2019 | 10 Jan 2020 |
| Jan 2020 | 10 Feb 2020 |
| Feb 2020 | 10 Mar 2020 |
| Mar 2020 | 10 Apr 2020 |
| Apr 2020 | 10 May 2020 |
| May 2020 | 10 Jun 2020 |
| Jun 2020 | 10 Jul 2020 |
| Jul 2020 | 10 Aug 2020 |
| Aug 2020 | 10 Sep 2020 |
| Sep 2020 | 10 Oct 2020 |
| Oct 2020 | 10 Nov 2020 |
| Nov 2020 | 10 Dec 2020 |
| Dec 2020 | 10 Jan 2021 |
How to Revise GSTR-8?
Once GSTR-8 return is filed, it cannot be revised but if you have done any mistake in the current period, you are having the option to rectify that mistake in the next month. For ex – If you made a mistake in October GSTR-8, you can rectify that mistake in November GSTR-8.
Penalty for Late GSTR-8 Filing
Late filing of GSTR-8 leads to heavy fines & penalties. Interest will be charged at 18% per annum and it is calculated by the tax payer on the outstanding tax amount. The late fee is Rs.200 per day i.e. Rs.100 under CGST and Rs.100 under SGST. However, the maximum penalty would be Rs.5000.
GSTR-8 Return Form Format
Download Form GSTR-8 by clicking below link –
