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 –

  1. Tax collected at source
  2. Tax payable
  3. Tax paid
  4. 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

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 date
May 2019 10th June 2019
June 2019 10th July 2019
July 2019 10th August 2019
August 2019 10th September 2019
September 2019 10th October 2019
October 2019 10th November 2019
November 2019 10th December 2019
December 2019 10th January 2020

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 –