---
title: "GSTR-8: TCS Filing by E-Commerce Operators, Due Date & Errors"
description: "Explore the GSTR-8 form meaning, filing process, and ecommerce relevance explained with BUSY."
canonical: "https://busy.in/gst/what-is-gstr-8-meaning-filing-process-and-requirements/"
author: "Nitin Bansal"
published: "2025-05-23T11:16:38.000Z"
category: "GST"
---

-   GSTR-8 is the monthly Tax Collected at Source statement filed by eligible e-commerce operators.
-   The current total TCS rate is 0.5% of the net value of taxable supplies.
-   The normal filing deadline is the 10th of the following month.
-   Filing is generally not required when there is no TCS liability, amendment, or other reportable data.
-   Supplies made by eligible unregistered suppliers must still be reported in Table 3.1, even though TCS is not collected from them.
-   Accepted TCS is credited to the supplier’s electronic cash ledger. It does not become input tax credit.
-   A filed statement cannot be revised. Eligible errors must be corrected through a later statement within the prescribed deadline.

# GSTR-8: Meaning, TCS Rate, Due Date, and Filing Process

This guide is for e-commerce operators, accountants, Chartered Accountants, and finance teams responsible for marketplace settlements, TCS reconciliation, and GST filing.

## **What Is GSTR-8?**

GSTR-8 is a monthly statement filed by e-commerce operators that are required to collect [**Tax Collected at Source**](https://busy.in/gst/important-things-to-know-about-tax-collected-at-source-tcs/) .

It reports taxable supplies made by other suppliers through the platform, supplies returned during the month, TCS collected, and eligible corrections relating to earlier periods. It also captures specified [**supplies made by eligible unregistered suppliers**](https://busy.in/gst/minimum-turnover-for-gst-registration-in-india/) , even though TCS is not collected on those transactions.

| Key Detail | Requirement |
| --- | --- |
| Filed by | E-commerce operators liable to collect TCS. |
| What it reports | Taxable supplies, returns, TCS and eligible corrections. |
| Supplier identification | GSTIN for registered suppliers and enrolment number for eligible unregistered suppliers. |
| Legal basis | Section 52 of the CGST Act, 2017. |

Although commonly referred to as a GST return, the law describes GSTR-8 as a statement detailing supplies and TCS collected.

## **Who Must File the Monthly TCS Statement?**

An e-commerce operator must file the statement when:

1.  It owns, operates, or manages a digital or electronic platform.
2.  Other suppliers make taxable supplies through that platform.
3.  [**Consideration for those supplies**](https://busy.in/gst/value-of-supply-of-goods-or-services-between-related-person-under-gst/) is to be collected by the operator.
4.  The operator is liable to collect TCS under Section 52.
5.  Its GST registration was active during the relevant tax period.

The filing obligation depends on the transaction and payment model. A business does not become liable to collect TCS merely because it operates a website, application, or online catalogue.

## **Supplies That Require Special Treatment**

### **Own-Account Sales**

TCS does not apply when a business sells its own goods or services through its own website and issues the invoice in its own name. Section 52 applies to supplies made through an operator **by other suppliers**. GST may still be payable on the sale, but the business does not collect TCS from itself.

### **Transactions Where the Operator Does Not Collect Consideration**

Section 52 applies where the consideration for the supply is to be collected by the operator.

A platform that only lists products, generates leads, or connects buyers and sellers may fall outside the TCS requirement when payment is settled directly between the buyer and the supplier. The agreement, payment flow, and settlement records must be examined before determining whether the operator is liable to collect TCS.

### **Services Covered by Section 9(5)**

Certain notified services supplied through an e-commerce operator are covered by [**Section 9**](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter3/section9_v1.00.html) (5) of the CGST Act. For these services, the operator pays GST as if it were the supplier. Such notified services are excluded from the net value used for Section 52 TCS.

The exclusion is transaction-specific. An operator may pay GST under Section 9(5) on one category of services while remaining liable to collect TCS on other eligible supplies made through the same platform.

### **Eligible Unregistered Suppliers**

Eligible persons supplying goods through e-commerce operators may be exempt from compulsory GST registration if they meet the notified conditions.

Notification No. 34/2023-Central Tax provides the exemption from mandatory registration for eligible persons supplying goods through an e-commerce operator.

Notification No. 37/2023-Central Tax prescribes the procedure that the operator must follow for supplies made by such unregistered persons. The related rule changes were introduced through [**Notification No. 38/2023-Central Tax**](https://gstcouncil.gov.in/node/4393) . Under the special procedure:

-   The supplier must obtain an enrolment number.
-   The supplier can make only eligible intra-state supplies of goods.
-   The operator must not collect TCS on these supplies.
-   The operator must report the supplies in the monthly statement.

These supplies are reported in Table 3.1, while corrections to earlier records are reported in Table 4.1.

## Current TCS Rate

| Type of Supply | CGST | SGST or UTGST | IGST | Total |
| --- | --- | --- | --- | --- |
| Intra-state supply | 0.25% | 0.25% | Not applicable | 0.5% |
| Inter-state supply | Not applicable | Not applicable | 0.5% | 0.5% |

The rate was reduced from 1% to 0.5% with effect from 10 July 2024. For central tax, the change was made through [**Notification No. 15/2024-Central Tax**](https://www.gstcouncil.gov.in/node/5015) , which reduced the CGST component from 0.5% to 0.25%. Corresponding changes were made to the integrated tax and union territory tax components.

## **How to Calculate the Net Value of Taxable Supplies**

Section 52 defines the net value as:

[**Net value of taxable supplies**](https://busy.in/ecommerce-reconciliation/gst-tcs-section-52-for-e-commerce-how-to-record-and-reconcile-in-busy-recom/) \= Taxable supplies made through the operator during the month - taxable supplies returned during that month

**Note:** Services notified under Section 9(5) are excluded from this calculation. For portal reporting, the operator should reconcile the amounts separately for each supplier and place of supply.

### **Worked Example**

Assume the following intra-state transactions for Supplier A during June:

| Particulars | Amount |
| --- | --- |
| Taxable supplies made | ₹1,00,000 |
| Taxable supplies returned | ₹10,000 |
| Net value liable to TCS | ₹90,000 |
| TCS at 0.5% | ₹450 |
| CGST at 0.25% | ₹225 |
| SGST at 0.25% | ₹225 |

The operator reports a net taxable value of ₹90,000 and deposits total TCS of ₹450.

### **Is TCS Calculated on the GST-Inclusive Invoice Amount?**

No. TCS is calculated on the [**taxable value of the supply**](https://busy.in/gst/valuation-of-supply-under-gst-when-you-give-discounts/) , not on the invoice total after GST is added. Section 15 excludes CGST, SGST, UTGST, and GST compensation cess from the value of taxable supply. The operator should therefore separate GST and other non-taxable adjustments before applying the TCS rate.

## **Due Date and Nil Filing Rules**

| Tax Period | Normal Due Date |
| --- | --- |
| June 2026 | 10 July 2026 |
| July 2026 | 10 August 2026 |
| August 2026 | 10 September 2026 |

The TCS collected during the month must also be paid to the government within ten days after the end of that month.

The government may extend the deadline through a notification. Operators should therefore check the [**GST portal before filing**](https://busy.in/gst/gst-returns/) where an extension has been announced for a particular tax period, state, or class of taxpayers.

### **Is Nil Filing Mandatory?**

Filing is generally not required for a tax period when:

-   There is no TCS liability
-   No amendment is being filed
-   There is no other reportable data

However, the operator must file when supplies made by eligible unregistered suppliers are required to be reported in Table 3.1, even though no TCS is collected from those suppliers.

The [**GST portal**](https://selfservice.gstsystem.in/) also clarifies that if only supplier-rejected records are available in Table 4 and there is no current TCS liability, the operator does not have to file for that month. The rejected records may be addressed in a later period in which the operator has a TCS liability.

## **Pre-Filing Reconciliation and Control Checklist**

| Check | What to Verify | Risk Prevented |
| --- | --- | --- |
| Supplier identity | Confirm the GSTIN or enrolment number. | Credit appearing against the wrong supplier. |
| Place of supply | Select the [correct state for each supplier record](https://busy.in/gst/concept-of-place-of-supply-under-gst-explained-rules/). | Incorrect CGST, SGST, or IGST reporting. |
| Taxable value | Exclude GST from the TCS base. | Excess TCS collection. |
| Returns | Map returns to the correct reporting month. | Incorrect net taxable value. |
| Transaction category | Separate own-account sales, exempt supplies, and Section 9(5) services. | Overstatement of TCS liability. |
| Unregistered suppliers | Report eligible suppliers by enrolment number without collecting TCS. | Incorrect collection and portal reporting. |
| Tax heads | Use equal CGST and SGST for intra-state supplies or IGST for inter-state supplies. | Tax-head mismatch. |
| Supplier response | Review accepted, rejected, and pending records. | Unresolved supplier disputes. |
| Amendments | Document the original value, revised value, and reason for correction. | Incorrect additional liability. |
| Cash ledger | Ensure sufficient balance is available before filing. | Payment and filing delays. |
| Final review | Compare the portal draft with settlement and accounting records. | Data-entry and upload errors. |
| Filing evidence | Retain the ARN, filed statement, and reconciliation working papers. | Weak audit trail. |

From the April 2025 tax period, place of supply must be selected for registered-supplier records. The change is linked to [**Notification No. 09/2025-Central Tax**](https://gstcouncil.gov.in/cgst-tax-notification) dated 11 February 2025.

The same supplier GSTIN can have records for more than one place of supply. However, the same GSTIN and place-of-supply combination cannot be entered more than once in the same month.

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## **Tables in the Current Form**

| Table | Purpose |
| --- | --- |
| Table 3 | Details of supplies attracting TCS involving registered suppliers. |
| Table 3.1 | Supplies made by eligible unregistered suppliers. |
| Table 4 | Amendments to earlier registered-supplier records. |
| Table 4.1 | Amendments relating to eligible unregistered suppliers. |
| Table 5 | Interest on delayed or additional TCS liability. |
| Tables 6 and 7 | Payment of TCS and interest. |

The portal dashboard also allows the operator to compute liability, create a challan, preview the statement, file it, and download the filed copy.

## **Online Filing Process**

### **Step 1: Open the Returns Dashboard**

Log in to the GST portal and follow:

**Services > Returns > Returns Dashboard**

Select the financial year and monthly tax period.

### **Step 2: Open GSTR-8**

Locate the GSTR-8 tile and select **Prepare Online**.

### **Step 3: Report Supplies Involving Registered Suppliers**

Open **Table 3** and enter:

-   Supplier GSTIN
-   Place of supply
-   Gross value of supplies
-   Value of supplies returned
-   TCS under the applicable tax heads

The supplier name is auto-populated from the GSTIN. The portal calculates the net value liable to TCS using the supply and return values entered.

### **Step 4: Report Eligible Unregistered Suppliers**

Where applicable, open Table 3.1 and enter the [**supplier’s enrolment number**](https://busy.in/gst/minimum-turnover-for-gst-registration-in-india/) , gross value of supplies, and value of supplies returned. The supplier name and net value are auto-populated. TCS is not collected on supplies reported under this special procedure.

### **Step 5: Add Eligible Amendments**

Use **Table 4** or **Table 4.1** to correct eligible records from earlier periods. Before making a correction, confirm that the supplier has not already accepted the original TCS record. Once accepted, the record cannot be amended by the operator.

### **Step 6: Compute the Liability**

Select **Compute Liability**. The portal calculates the TCS payable and any applicable interest based on current-period records and amendments.

### **Step 7: Review the Draft Statement**

Preview or download the draft statement and verify the supplier details, places of supply, taxable values, returns, net values, applicable tax heads, amendment differences, and interest liability. Correct any mismatch before proceeding to payment.

### **Step 8: Pay and Offset the Liability**

The liability must be discharged through the [**electronic cash ledger**](https://busy.in/gst/how-to-file-form-pmt-09-on-the-gst-portal-a-stepwise-guide/) . If the available balance is insufficient, create a challan and deposit the required amount. Once the balance is updated, offset the TCS and interest liability.

### **Step 9: File the Statement**

Select the authorised signatory and file using a Digital Signature Certificate, where applicable, or an Electronic Verification Code. After successful filing, an ARN is generated. Download and retain the filed statement, ARN, and supporting reconciliation records.

## **Offline Filing for Bulk Records**

Operators handling a large number of supplier records may use the official offline utility. The broad process is:

1.  Download the current utility from the GST portal.
2.  Prepare supplier and amendment data in the required format.
3.  Validate the records in the utility.
4.  Generate the upload file.
5.  Upload it to the relevant tax period.
6.  Review processed records and records showing errors.
7.  Correct and upload rejected records again, where required.
8.  Compute liability and complete payment online.
9.  File using DSC or EVC.

The offline utility helps prepare and upload bulk records, but liability calculation, payment, and final filing must still be completed on the GST portal.

## **How Suppliers Receive TCS Credit**

TCS reported by the operator does not become input tax credit and is not claimed through GSTR-3B. The supplier must:

1.  Log in to the GST portal.
2.  Go to Services > Returns > [**TDS and TCS Credit Received**](https://busy.in/gst/what-is-gstr-7/) .
3.  Open the relevant tax period.
4.  Review the auto-populated TCS records.
5.  Accept or reject each record.
6.  Review or generate the required summary.
7.  File the TDS and TCS Credit Received statement.

The portal requires the supplier to take action on all available records before filing. Once the supplier files the statement containing the accepted records, the TCS amount is credited to the [**supplier’s electronic cash ledger**](https://busy.in/gst/how-to-file-form-pmt-09-on-the-gst-portal-a-stepwise-guide/) for further use. A rejected record flows back to the operator for review and possible correction.

## **Corrections and Amendment Deadline**

A filed statement cannot be revised or replaced. Eligible errors must be corrected through Table 4 or Table 4.1 of a later statement. Corrections may cover the supplier GSTIN, place of supply, gross supply value, value of returns, TCS amount, or a record rejected by the supplier.

### **Restrictions on Amendments**

The operator cannot amend a record after the supplier has accepted it through the TDS and TCS Credit Received statement.

A record may generally be corrected if the supplier has not taken any action, has rejected the record, or if the portal allows another amendment based on its current status.

For each correction, the operator should retain the [**original value, the corrected value**](https://busy.in/gst/reconciliation-under-gst/) , the TCS difference, the reason for the change, the supplier response, and the period during which the amendment was filed. This creates a clear audit trail and makes future reconciliation easier.

### **Amendment Deadline**

Section 52 permits rectification up to the earlier of **30 November following the end of the relevant financial year** or the actual date on which the relevant annual statement is furnished.

The portal allows corrections relating to the previous financial year through the October tax period, provided the statement is filed by 30 November, and the applicable annual-statement deadline has not already passed.

For example, an eligible error relating to FY 2025-26 may be corrected through the October 2026 statement, subject to filing by 30 November 2026 and the annual-statement restriction.

## **Late Fee, Interest, and Penalties**

### **Late Fee**

Late fee applies to the monthly TCS statement from the October 2022 tax period onwards.

| Provision | Daily Late Fee | Maximum |
| --- | --- | --- |
| CGST Act | ₹100 | ₹5,000 |
| Corresponding SGST or UTGST law | Generally ₹100 | Generally ₹5,000 |
| Usual combined exposure | ₹200 | ₹10,000 |

The actual late fee appearing on the GST portal should be verified before payment.

### **Interest**

[**Delayed payment of TCS**](https://busy.in/gst/gst-penalties-and-appeals/) attracts interest under Section 50(1). The current rate is 18% per annum, as prescribed under Notification No. 13/2017-Central Tax. Interest may also arise when an upward amendment creates additional TCS liability for an earlier period. The portal displays the applicable amount in Table 5.

### **Penalties Under Section 122**

[**Section 122**](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter19/section122_v1.00.html) may apply where an operator fails to collect the required TCS, collects less than the required amount, collects TCS but does not deposit it, or intentionally furnishes false information to evade tax.

It may also apply where the operator allows an ineligible unregistered person or an ineligible inter-state supply through the platform, or fails to report the required details of specified goods supplied by a person exempted from registration.

The applicable penalty depends on the nature of the default and whether it involved non-collection, short collection, non-payment, or intentional false reporting. A clerical or data-entry error should not automatically be treated as attracting the highest penalty. The facts and the relevant clause of Section 122 must be examined.

## **How BUSY Supports GST Reconciliation**

BUSY helps more than 6,00,000 businesses manage billing, accounting, inventory, and GST compliance.

Finance teams can use [**BUSY accounting software**](https://busy.in/accounting-software/) to keep sales, returns, taxable values, and accounting records aligned before preparing marketplace TCS data. This can make it easier to compare platform settlement reports with the books and identify differences before filing.

The final supplier details, amendments, TCS liability, and portal calculations should still be reviewed on the GST portal before submission.

## **Conclusion**

Accurate filing depends on reconciling marketplace settlements with supplier-level taxable values, returns, and place-of-supply records before submission. Operators should also promptly review rejected and pending records, as an accepted TCS entry cannot be amended from the operator’s account.

Maintaining a [**monthly reconciliation and amendment register**](https://busy.in/gst/reconciliation-under-gst/) is the most reliable way to prevent supplier-credit disputes, incorrect tax-head reporting, and missed correction deadlines.

## About the author

**Nitin Bansal**

I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.

## Frequently asked questions

### Can Composition Taxpayers Be Reported in GSTR-8?

Yes. The GSTIN of a composition taxpayer can be entered in Table 3 or Table 4. Only intra-state supplies should be reported for such suppliers. The GST portal displays a warning if an inter-state place of supply or an amount under the IGST head is entered.

### Can a GSTR-8 Record Be Amended More Than Once?

The current GST portal manual permits subsequent amendments where the supplier has not taken action or has rejected the record. However, availability depends on the record’s current status, and an accepted record cannot be amended by the operator.

### How Is TCS Liability Calculated When a Record Is Amended More Than Once?

For the first amendment, the additional or reduced TCS liability is calculated by comparing the amended value with the original reported value. For a subsequent amendment, the liability is calculated by comparing the latest amended value with the value reported in the previous amendment.

### What Happens if the Operator Amends a Record Before the Supplier Takes Action?

The earlier record becomes unavailable for acceptance or rejection. The supplier must take action on the latest amended record when it appears in a subsequent tax period. This prevents the supplier from accepting an amount that the operator has already changed.

### Must a Supplier Give a Reason When Rejecting a TCS Record?

Yes. The supplier must select a reason when rejecting a TCS record. No reason is required when the record is accepted. If the supplier selects **Others**, the portal allows a brief explanation of up to 100 characters.

### Can a GSTR-8 Statement Be Filed After Three Years?

Section 52 generally prevents an operator from filing a monthly statement more than three years after its original due date. The government may allow an operator or a specified class of operators to file after this period, based on the GST Council’s recommendation and subject to notified conditions.

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