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 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 –