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GSTR-8 Filing for E-Commerce Operators in India

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Documents: ECO GSTIN, supplier-wise sales register, returns ledger, TCS challan, and settlement data.

Fees: Starting from INR 2,499/mo (Exl GST and Govt. Charges) - includes net value reconciliation.

Eligibility: E-commerce operators collecting consideration from supplier sales on their platform.

Timeline: Return due by the 10th of next month; supplier credit reflects in the deductee GSTR-2A.

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GSTR-8 Filing at a Glance

📌 TL;DR - GSTR-8 Filing Services at a Glance

GSTR-8 is the monthly GST return filed by e-commerce operators (ECOs) under Section 52 of the CGST Act 2017 read with Rule 67 of the CGST Rules. The return is due on the 10th of the next month and reports supplier-wise net taxable supplies and TCS collected at 0.5 percent (reduced from 1 percent effective 10 July 2024 vide Notification 15/2024-Central Tax). Late filing attracts Rs 200 per day (capped Rs 5,000) under Section 47 plus 18 percent interest under Section 50.

GSTR-8 filing is the operational TCS return for every e-commerce operator running an Amazon, Flipkart, Meesho, or Swiggy-type marketplace in India. The return is filed under Section 52 of the CGST Act and Rule 67 of the CGST Rules, and the post-July 2024 rate cut to 0.5 percent does not soften the reconciliation workload - if anything, the supplier-wise net-value computation has become more granular.

With 10,000+ Indian businesses served and 15+ years of indirect tax practice, Patron Accounting LLP files 950+ GSTR-8 returns annually across 80+ e-commerce operators - settlement-to-portal in five business days, every month.

Content is reviewed quarterly for accuracy.

What Is GSTR-8?

GSTR-8 is the monthly GST return prescribed under Rule 67 of the CGST Rules 2017 for e-commerce operators required to collect tax at source under Section 52 of the CGST Act 2017. The return reports supplier-wise gross taxable supplies, returns, net taxable supplies, and TCS collected at 0.5 percent of the net value.

The deadline is the 10th day of the next month, and once filed the system credits the TCS amount to the supplier electronic cash ledger and reflects it in their GSTR-2A.

The return cannot be revised once filed - corrections flow through Table 4 of the next month return.

Key Terms for GSTR-8 Filing:

E-Commerce Operator (ECO): Any person who owns, operates, or manages a digital platform for electronic commerce - Amazon, Flipkart, Meesho, Swiggy, Zomato, Urban Company, and similar marketplaces, as defined under Section 2(45) of the CGST Act 2017.
TCS (Tax Collected at Source - GST): Tax collected by the ECO at 0.5 percent of the net taxable value of supplies made by sellers through the platform, under Section 52 CGST Act - separate from Income Tax TCS under Section 206C.
Net Taxable Value: Gross taxable supplies through the platform minus returns - the base on which TCS is computed. Exempt and non-taxable supplies are excluded.
Section 9(5) Notified Services: Restaurant services through cloud kitchens, motor cab aggregation, and accommodation services - the ECO is the deemed supplier and pays GST directly, with no TCS collection on these supplies.
Supplier (Deductee): The seller using the ECO platform - receives TCS credit in their electronic cash ledger after the ECO files GSTR-8, visible in Part C of their GSTR-2A.
Table 4 (Amendments): The section of GSTR-8 used to amend supplier-wise details from earlier statements - amendments can be revisited multiple times per the Notification 14/2022 framework.

TCS Rate / Due 0.5% / 10th

Applicability of GSTR-8

GSTR-8 applies to every e-commerce operator registered under Section 24(x) of the CGST Act 2017 who collects consideration from buyers on behalf of sellers using the platform. ECOs must obtain a separate GST registration as TCS Collector in every state where they have registered sellers, in addition to any regular GSTIN. The filing requirement is conditional - GSTR-8 must be filed only when TCS is collected during the period or amendment entries exist in Table 4. A pure zero-supply month with no auto-populated rejections does not trigger mandatory filing.

Who Must File GSTR-8

Online marketplaces facilitating B2C product sales - Amazon, Flipkart, Meesho, JioMart, Snapdeal
Food delivery aggregators where the platform collects consideration - Swiggy, Zomato (for non-9(5) supplies)
Service marketplaces collecting consideration - Urban Company, FreshMenu, Justdial Storefront
Cab aggregators for non-9(5) inter-state supplies - certain Ola, Uber transactions outside Section 9(5)
Travel aggregators collecting hotel and tour consideration - MakeMyTrip, Yatra (for non-9(5) supplies)
Any digital marketplace where the operator collects payment from buyers and remits to sellers

Statutory Deadline

GSTR-8 for any tax period is due on the 10th day of the next month under Rule 67 of the CGST Rules 2017. For example, the April 2026 return is due by 10 May 2026. The portal counts late fees from the 11th onwards and follows sequential filing - the prior month return must be closed before the current month can be filed. The 3-year filing bar introduced in July 2025 by GSTN means missed returns become permanently unfiled after 36 months.

Patron Accounting Services for GSTR-8 Filing

Service	What We Do
Monthly GSTR-8 Preparation and Filing	End-to-end return preparation - settlement-file import, supplier-wise net value computation, TCS at 0.5 percent, challan funding, and final filing with DSC or EVC by the 10th.
Net Value Reconciliation (Gross less Returns)	Three-way reconciliation between marketplace gross sales, the returns and refunds register, and the settlement statement - eliminates the supplier-side TCS dispute that triggers most ECO notices.
ECO Registration as TCS Collector (Section 24(x))	State-by-state registration as TCS Collector through Form REG-07 - a separate GSTIN per state where sellers are registered, with proper officer follow-up.
Section 9(5) Deemed-Supplier Carve-Out	For ECOs with cloud-kitchen restaurant, motor cab, or accommodation supplies, we segregate Section 9(5) supplies (no TCS, ECO pays GST as deemed supplier) from Section 52 supplies (TCS-applicable).
Table 4 Amendment Filing and Supplier Reconciliation	GSTR-8 cannot be revised once filed - we route corrections through Table 4 of the next return and reconcile supplier acceptance via the TDS and TCS credit received dashboard.
Pre-Filing Rate Window Management	For carry-forward TCS collected before 10 July 2024 at the legacy 1 percent rate, we maintain rate-specific ledgers and ensure correct reporting in transition month returns.

Our Process

How GSTR-8 Filing Works - Step by Step

From portal login through supplier-wise net value entry, Table 4 amendments, challan payment, and supplier credit verification, here is exactly how Patron Accounting files a monthly TCS return.

Step 1

Log In to the GST Portal

Access www.gst.gov.in using the TCS Collector GSTIN, then navigate to Services > Returns > Returns Dashboard.

TCS GSTIN Dashboard

Portal Login 01

Step 2

Select Period and Open GSTR-8 Tile

Choose the Financial Year and Return Filing Period (month), click Search, then click Prepare Online on the GSTR-8 tile.

FY + month Prepare Online

Open 8 02

Step 3

Enter Table 3 - Supplies Attracting TCS

Add supplier-wise GSTIN, gross taxable supplies, value of returns, net taxable value, and the TCS amount split into CGST/SGST or IGST. Use the offline utility for high-volume marketplaces.

Net value CGST/SGST/IGST

Table 3 03

Step 4

Review Table 4 - Supplier Amendments

Auto-populated entries from supplier rejections in their TDS and TCS credit received table appear here. Edit each entry to match the corrected position and save.

Auto-populated Close rejects

Table 4 04

Step 5

Enter Table 5 - Interest Payable

Compute interest at 18 percent per annum under Section 50 on any delayed TCS deposit, plus any late fee accrued for the period.

Section 50 18% p.a.

Table 5 05

Step 6

Generate PMT-06 Challan and Deposit TCS

Calculate total TCS liability plus interest, generate the PMT-06 challan, pay through net banking or RTGS, and confirm the credit reflects in the Electronic Cash Ledger.

PMT-06 challan Cash ledger

Deposit TCS 06

Step 7

Use Table 6 and Table 7 - Payment of Tax

Once the cash ledger is funded, debit the TCS liability through Table 6 (payment of tax) and Table 7 (debit entries) - the portal validates against the ledger balance.

Debit ledger Validated

Pay Tax 07

Step 8

Preview Draft GSTR-8

Click Preview GSTR-8 to download the draft PDF, and verify supplier names, GSTINs, net values, and tax split against the settlement file.

Verify draft Settlement match

Preview 08

Step 9

File the Return with DSC or EVC

Companies and LLPs must sign with a valid Digital Signature Certificate. Other ECOs can use the Electronic Verification Code sent to the registered email and mobile.

DSC / EVC ARN issued

File 09

Step 10

Verify Supplier Credit Flow

After filing, monitor that each supplier sees the TCS amount in Part C of their GSTR-2A and that the credit reaches their electronic cash ledger.

Part C visible Credit flows

Verify 10

Documents and Data Checklist

Active TCS Collector GSTIN (state-wise) registered via Form REG-07
GST portal login credentials and registered email and mobile
Valid DSC for the authorised signatory (mandatory for companies and LLPs)
Marketplace settlement file for the tax period (gross sales, returns, payouts)
Supplier GSTIN master with current validation (cross-checked against the GST portal)
Returns and refunds ledger for the tax period
Section 9(5) supply segregation report (cloud kitchen, cab, accommodation)
PMT-06 challan acknowledgement and cash ledger balance proof
Previous month GSTR-8 ARN (the current month requires prior closure under sequential filing)

Common Challenges and Patron Solutions

Challenge	Impact	How Patron Accounting Solves It
Gross vs Net Value TCS Computation Errors	TCS must be computed on net taxable value (gross minus returns), not gross sales; computing on gross over-collects TCS and triggers supplier disputes that flow into refund claims under Section 54.	We deploy a three-way reconciliation engine that maps gross sales, returns ledger, and settlement statement - net value is computed once, auditable, and locked.
Rate Transition (1% to 0.5%) Carry-Forward	Some marketplaces still have unresolved TCS positions from before 10 July 2024 at the legacy 1 percent rate, and reporting at the new 0.5 percent rate in transition periods causes mismatches.	We maintain rate-specific ledgers so pre-10 July 2024 invoices are reported at 1 percent and post-10 July 2024 invoices use 0.5 percent, per CBIC clarification.
Section 9(5) Carve-Out for Restaurant and Cab Aggregators	ECOs with cloud kitchen restaurant supplies or motor cab aggregation must NOT collect TCS on Section 9(5) supplies - the ECO is the deemed supplier and pays GST directly via GSTR-1 and GSTR-3B.	We segregate platform supplies into Section 52 (TCS-applicable, GSTR-8) and Section 9(5) (deemed-supplier, GSTR-3B) using SKU and merchant-category mapping at source.
Supplier Rejection Cascade in Table 4	When a supplier rejects an ECO TCS entry in their TDS and TCS credit received dashboard, the entry auto-populates in Table 4 of the next GSTR-8; ignoring rejections causes recurring portal flags and delayed filings.	We run a weekly supplier-rejection sweep and close Table 4 entries within the same return cycle, preventing rejection backlog.

GSTR-8 Filing Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 2,499/mo (Exl GST and Govt. Charges) - includes net value reconciliation
Standard Monthly	Up to 100 supplier entries, net value reconciliation, challan, GSTR-8 filing per state - INR 2,499/mo
Growth Monthly	Up to 500 supplier entries, Section 9(5) carve-out, Table 4 amendments, supplier reconciliation - INR 4,499/mo
Enterprise Marketplace	500+ suppliers, multi-state TCS GSTINs, settlement file ETL, weekly rejection sweep - On request
ECO Registration (Form REG-07 per state)	One-time TCS Collector registration per state with proper officer follow-up - INR 4,999 per state (one-time)
Government Late Fee, Interest and TCS	Government late fees, interest on delayed TCS, and the TCS amount itself are billed separately at actuals; fees are exclusive of GST

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GSTR-8 Filing consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken for GSTR-8 Filing

Stage	Estimated Timeline
Settlement file capture and net value computation (done by 4th)	2 to 3 working days
Supplier GSTIN validation pass (completed by 5th)	1 working day
Challan generation and cash ledger funding (credit by 7th)	1 to 2 working days
Table 3 / 4 data entry and draft preview (reviewed by 8th)	2 working days
Final filing with DSC/EVC (on or before 10th)	Same day
Supplier credit verification (GSTR-2A check)	2 to 3 days post-filing

Statutory deadline: the due date for every monthly GSTR-8 is the 10th of the next month under Rule 67 CGST Rules. Patron freezes the settlement data by the 4th so the challan is funded and the return is filed on or before the 10th, every month.

Key Benefits

Benefits of Professional GSTR-8 Filing Support

Section 52 CGST Exposure Handled

By a team that reads Rule 67 and every CBIC notification (15/2024, transition advisories).

Net Value Computation Locked

Three-way reconciliation prevents supplier-side TCS disputes.

Section 9(5) Cleanly Segregated

Deemed-supplier supplies separated from Section 52 TCS supplies at source.

Table 4 Amendments Closed

Within the next return cycle - no rejection backlog.

Late Fee and Interest Avoided

Rs 200 per day late fee and 18% interest avoided across 950+ filings annually.

15+ Years of Indirect Tax Practice

The same team handles your scrutiny and personal hearing if a notice ever lands.

Trusted by Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of Practice

Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ Indian e-commerce and marketplace operators.

Patron has filed 950+ monthly GSTR-8 returns across 80+ e-commerce operators - from D2C platforms to multi-state marketplaces - with a 100 percent on-time filing record post the July 2024 rate transition.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. See our e-commerce GST support in Mumbai for local assistance.

GSTR-8 vs Other ECO Returns

Parameter	GSTR-8 (TCS Return)	GSTR-1 + 3B (Regular ECO Returns)
Governing Section	Section 52 CGST Act	Sections 37, 39 CGST Act
Purpose	Report TCS collected from supplier sales	Report ECO own outward supplies and tax liability
GSTIN Used	Separate TCS Collector GSTIN (REG-07)	Regular GSTIN of the ECO
Filing Frequency	Monthly	Monthly (GSTR-3B) + monthly/quarterly (GSTR-1)
Due Date	10th of next month	11th (GSTR-1) and 20th (GSTR-3B)
Rate	0.5% TCS on net value	Standard GST rates on own supplies
Section 9(5) Treatment	Excluded - ECO is deemed supplier for these	Reported under GSTR-1/3B as deemed supplier

Related Services

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GST Returns for E-Commerce Operator - the parent cluster for broader ECO compliance including GSTR-1, 3B, 9, and Section 9(5).
GST Returns - the parent cluster for all GST monthly returns.
GST Registration - TCS Collector REG-07 registration per state.
GST Returns for Freelancers - for sellers using marketplaces.
GST Returns for SEZ - zero-rated supplies for ECO sellers.
Private Limited Company Compliance - annual filing for ECO entities.

Legal and Compliance Framework

Element	Provision
Governing Act	Central Goods and Services Tax Act 2017
Primary Section	Section 52 CGST Act - TCS by electronic commerce operator
Linked Section	Section 9(5) CGST Act - notified services where ECO is deemed supplier
Linked Section	Section 39(3) CGST Act - return filing by TCS collector
Operating Rule	Rule 67, Central Goods and Services Tax Rules 2017
Registration Provision	Section 24(x) CGST Act - mandatory registration as TCS Collector via Form REG-07
Threshold	No threshold - applies to every ECO collecting consideration on the platform
Rate	0.5% of net taxable value (0.25% CGST + 0.25% SGST or 0.5% IGST) per Notification 15/2024-Central Tax
Form	Form GSTR-8
Authority	Central Board of Indirect Taxes and Customs (CBIC) and GST Network (GSTN)
Late Fee	Rs 200/day (Rs 100 CGST + Rs 100 SGST), maximum Rs 5,000 per return under Section 47 - no fee on IGST
Interest on Delayed TCS	18% per annum under Section 50 CGST Act
Rate Transition	Rate reduced from 1% to 0.5% effective 10 July 2024 per Notification 15/2024-Central Tax and IGST Notification 01/2024
Section 9(5) Notified Services	Restaurant (cloud kitchens, Notification 17/2017), motor cab (Notification 17/2017), accommodation (Notification 12/2018)
3-Year Filing Bar	GSTN advisory dated July 2025 - returns older than 3 years cannot be filed

Penalty for failure to collect or remit GST TCS by an e-commerce operator: Rs 10,000 or the TCS amount, whichever is higher, under Section 122(1) of the CGST Act 2017. Late fee for delayed GSTR-8 filing: Rs 200 per day (Rs 100 CGST + Rs 100 SGST), capped at Rs 5,000 per return under Section 47 - no late fee on the IGST component. Interest on delayed payment of TCS: 18 percent per annum from the day after the due date until payment, under Section 50 of the CGST Act 2017.

Authoritative references: the GST portal GSTR-8 user manual and FAQ, Section 52 of the CGST Act 2017 (India Code), Rule 67 of the CGST Rules 2017 (CBIC), and Notification 15/2024-Central Tax (CBIC).

What is GSTR-8 and who must file it?

GSTR-8 is the monthly GST return prescribed under Rule 67 of the CGST Rules 2017 for every e-commerce operator required to collect tax at source under Section 52 of the CGST Act. It applies to platforms like Amazon, Flipkart, Meesho, Swiggy, and any marketplace that collects consideration from buyers on behalf of sellers. The return reports supplier-wise net taxable supplies and TCS collected at 0.5 percent.

What is the GSTR-8 due date and late fee?

GSTR-8 is due on the 10th day of the calendar month following the tax period under Rule 67 CGST Rules. The late fee is Rs 200 per day (Rs 100 CGST plus Rs 100 SGST), capped at Rs 5,000 per return under Section 47 - no late fee applies on IGST component. Unpaid TCS attracts 18 percent annual interest under Section 50 from the 11th onwards.

What is the current GST TCS rate for e-commerce operators?

The current GST TCS rate is 0.5 percent of the net taxable value, effective from 10 July 2024 per Notification 15/2024-Central Tax. For intra-state supplies the split is 0.25 percent CGST plus 0.25 percent SGST. For inter-state supplies it is 0.5 percent IGST. This is a reduction from the earlier 1 percent rate. TCS is computed on net value (gross supplies minus returns), not gross sales.

Do food delivery and cab aggregators collect TCS under GSTR-8?

Food delivery aggregators and cab aggregators collect TCS only on supplies outside Section 9(5). For Section 9(5) notified services - cloud kitchen restaurant supplies, motor cab aggregation, and accommodation services - the ECO is the deemed supplier and pays GST directly through GSTR-1 and GSTR-3B, with no TCS collection. The two regimes operate side by side on the same platform.

Can GSTR-8 be revised after filing?

No. GSTR-8 cannot be revised once filed. Any errors or supplier disputes must be corrected through Table 4 of the next month return, where amendment entries are auto-populated based on supplier rejections from their TDS and TCS credit received dashboard. The amendment facility supports multiple revisions over time per the Notification 14/2022 framework.

Is GSTR-8 mandatory in a month with no TCS collection?

No. GSTR-8 is not mandatory for a tax period when the ECO has collected no TCS and there are no auto-populated rejection entries in Table 4 from previous periods. However, the moment any TCS is collected or any rejection flows into Table 4, the return becomes mandatory. Most active marketplaces file every month given the rejection cascade alone.

What is the difference between GSTR-7 and GSTR-8?

GSTR-7 is the monthly TDS return filed under Section 51 CGST Act by government, PSU, and notified deductors at 2 percent on contracts above Rs 2.5 lakh. GSTR-8 is the monthly TCS return filed under Section 52 CGST Act by e-commerce operators at 0.5 percent on supplier net taxable supplies. Both are due on the 10th of the next month but operate under different sections, taxpayer universes, and tax mechanics.

GSTR 8 kaise file kare?

GSTR-8 file karne ke liye GST portal (gst.gov.in) par TCS Collector GSTIN se login karein, Services se Returns Dashboard kholein, sahi month select karein aur Prepare Online par click karein. Table 3 mein supplier-wise gross supplies, returns, net taxable value, aur TCS amount (0.5%) enter karein. Table 4 mein supplier rejections close karein, Table 5 mein interest declare karein. PMT-06 challan se TCS deposit karein aur 10 tareekh tak DSC ya EVC se file kar dein.

Quick Answers

Due date: GSTR-8 is due by the 10th of the next month under Rule 67 CGST Rules.
TCS rate: 0.5% of net taxable value (0.25% CGST + 0.25% SGST or 0.5% IGST) since 10 July 2024.
Late fee: Rs 200/day (Rs 100 CGST + Rs 100 SGST), capped Rs 5,000. No fee on IGST.
Computation base: Net taxable value = gross supplies minus returns.
Registration: Form REG-07 - TCS Collector per state where sellers are registered.
Revision: GSTR-8 cannot be revised - corrections via Table 4 of the next return.
Section 9(5): Restaurant, cab, accommodation - ECO is deemed supplier, no TCS.
Filing bar: 3 years from due date (GSTN advisory July 2025).

Why Every Day Past the 10th Costs

Every GSTR-8 filed after the 10th attracts a Rs 200 per day late fee (Rs 100 CGST plus Rs 100 SGST) capped at Rs 5,000 per return, plus 18 percent annual interest on the unpaid TCS under Section 50 CGST Act.

A missed return cascades into supplier disputes - sellers cannot see TCS credit in Part C of GSTR-2A until the operator files - which leads to mass refund-claim requests under Section 54. Sequential filing under Notification 17/2024 means the next month's return cannot be filed until the current one is closed, and the 3-year filing bar (GSTN July 2025) freezes missed returns permanently.

File the current month's return on or before the 10th and protect both the marketplace GSTIN and the seller ecosystem.

The TCS-Reporting Cornerstone for E-Commerce

GSTR-8 filing is the TCS-reporting cornerstone of every e-commerce operator under Section 52 of the CGST Act. The post-July 2024 rate cut to 0.5 percent has not simplified the workload - net value reconciliation, Section 9(5) carve-outs, and Table 4 amendment cycles still demand specialist hands.

Patron Accounting LLP, with 15+ years of indirect tax practice and 80+ active e-commerce clients across marketplaces and aggregators, runs the entire monthly cycle - settlement file ingestion, three-way reconciliation, challan, filing, and supplier credit verification - for a predictable monthly fee. The return is technical, but the process is solvable with the right hands on the portal.

Explore the parent GST Returns for E-Commerce Operator cluster, register as a TCS Collector via GST Registration (REG-07), or review our broader GST Returns service.

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E-Commerce TCS Support Across India

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves marketplaces and aggregators across India - both in-person and remotely.

E-Commerce TCS Support by City

Monthly GSTR-8 filing for marketplaces and aggregators, on-the-ground and remote

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Content Created: 27 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly (Tier 1 cadence) and on any CBIC notification on Rule 67 or a Section 52 CGST amendment, a GST Council recommendation impacting the TCS rate or Section 9(5) scope, or a change in the Form GSTR-8 tables.

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