Who files GSTR-8?
GSTR-8 is filed by electronic commerce operators (ECO) who are required to collect tax at source (TCS) under Section 52 of the CGST Act on net value of taxable supplies made through their platform by other suppliers.
If you run a marketplace model (suppliers sell to customers on your platform), GSTR-8 is usually your monthly compliance — separate from any GSTR-1/3B you may also file for your own supplies (depending on registration profile).
TCS concept (high level)
TCS under GST is collected by the operator on the net value of taxable supplies facilitated through the platform. Classic teaching rate is often explained as 1% total (0.5% CGST + 0.5% SGST) for intra-state or 1% IGST for inter-state — always verify the live rate notification before real collection.
TCS is not the full output tax of the supplier. Suppliers still charge GST on invoices; TCS is an additional collection mechanism that later credits the supplier’s ledger side after operator filing/payment.
What goes into GSTR-8
- Supplier-wise (GSTIN-wise) taxable supplies through the platform
- Returns / netting concepts where the return format requires net liable value
- TCS amounts under IGST / CGST / SGST heads
- Payment of TCS to government with the return
Due date
GSTR-8 is generally due by the 10th of the following month — same broad family as GSTR-7. Plan finance cut-offs so TCS payment and filing are not left to the last hour.
Impact on sellers
After the operator files and pays, suppliers can see TCS credit in their portal statements and adjust cash/credit planning. Sellers should reconcile marketplace reports with GSTR-8-driven credits monthly — not only at year-end.
ECO vs regular taxpayer confusion
| Profile | Typical returns |
|---|---|
| Pure ECO collecting TCS | GSTR-8 (plus own-supply returns if also a supplier) |
| Regular seller on Amazon/Flipkart-like platforms | GSTR-1 / GSTR-3B; watches TCS credit from operators |
| Composition dealer | Usually restricted from many e-commerce models — check scheme rules |
Practice ECO + GSTR-8 on IndIaTaxSim
Register an e-commerce operator profile, enter TCS lines, and file GSTR-8 in simulation. Pair with returns library, course, and institute training for batch learning.
Disclaimer
Rates and portal tiles change by notification. Use this as a training map, not a live compliance opinion.
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IndIaTaxSim Team
GST compliance experts building India's most complete GST simulation platform. All articles are reviewed for accuracy against the latest GSTN portal updates.