FORM GSTR-8: Everything You Need to Know

Learn everything about FORM GSTR-8, its purpose, how to file it, and the penalties for non-compliance. Stay updated with the latest GST regulations for e-commerce operators.

Form GSTR-8 is a monthly return that must be filed by every e-commerce operator who is required to collect tax collected at source (TCS) under the Goods and Services Tax (GST) regime. The return contains details of taxable supplies made through the e-commerce operator’s platform and the amount of TCS collected on such supplies.

In the world of taxation and compliance, staying updated with the latest regulations and forms is crucial. One such form that businesses need to be familiar with is FORM GSTR-8. This article will delve into the details of this form, its purpose, and how businesses can ensure compliance. So, let’s get started!

What is FORM GSTR-8?

FORM GSTR-8 is a monthly statement that needs to be filed by e-commerce operators who are liable to collect tax at source under the Goods and Services Tax (GST) regime. This form is governed by the Central Goods and Services Tax Act, 2017. It contains details about the supplies made by the e-commerce operator and the amount of tax collected on such supplies.

Who Needs to File FORM GSTR-8?

E-commerce operators who facilitate the supply of goods or services through their platform are required to file FORM GSTR-8. This includes operators who provide services like transportation, logistics, warehousing, or any other services related to the use of an e-commerce platform.

What Information Does FORM GSTR-8 Require?

FORM GSTR-8 requires the e-commerce operator to provide the following information:

  1. Basic Details: This includes the legal name of the e-commerce operator, GSTIN (Goods and Services Tax Identification Number), and the period for which the form is being filed.
  2. Details of Supplies: The form requires the e-commerce operator to furnish the details of supplies made through their platform. This includes the invoice number, invoice date, and the amount of tax collected on each supply.
  3. Details of Tax Collected: The form also requires the e-commerce operator to provide a summary of the tax collected for the reporting period. This includes the total taxable value, the total integrated tax, and the total central tax and state/UT tax collected.
  4. Details of Tax Deducted and Deposited: If the e-commerce operator has deducted any tax at source, they need to provide the details of such deductions and deposits made with the government.

How to File FORM GSTR-8?

Filing FORM GSTR-8 is a straightforward process. Here are the steps to follow:

  1. Login to the GST Portal: Visit the official GST portal and log in using your credentials.
  2. Select the Return: Under the “Services” tab, click on “Returns” and then select “Returns Dashboard.”
  3. Choose the Applicable Period: Select the relevant tax period for which you want to file FORM GSTR-8.
  4. Avoiding Errors: Carefully fill in all the necessary details and ensure that there are no errors. Errors can lead to rejections or penalties.
  5. Preview and Submit: Once you have filled in all the details and ensured their accuracy, preview the form and verify all the information. If everything looks good, submit the form.
  6. Acknowledgment and Payment: After successful submission, an acknowledgment will be generated. Make the required payment, if any, and keep the acknowledgment for future reference.

Penalties for Non-Compliance

Non-compliance with the filing and payment of FORM GSTR-8 can attract penalties and interest. It is essential for e-commerce operators to meet their compliance obligations to avoid any legal consequences.

The penalty for late filing of FORM GSTR-8 is INR 200 per day of delay (INR 100 for CGST and INR 100 for SGST or IGST), subject to a maximum of INR 5,000. In addition to the penalty, interest at a specified rate will be levied on any outstanding tax liability.

FORM GSTR-8 plays a crucial role in the GST compliance framework for e-commerce operators. By filing this form accurately and on time, businesses can ensure that they are meeting their tax-related obligations. It is always advisable to seek professional assistance or consult the official guidelines provided by the government to ensure smooth compliance with FORM GSTR-8.

Who is required to file Form GSTR-8?

Every e-commerce operator who is required to collect TCS under GST is required to file Form GSTR-8. This includes e-commerce operators who:

  • Operate an online marketplace that allows other vendors to sell their goods or services to customers.
  • Facilitate the supply of goods or services through their platform, even if they do not own the goods or services themselves.

What are the due dates for filing Form GSTR-8?

Form GSTR-8 must be filed electronically on the GST portal by the 10th of the month following the month to which the return relates. For example, the return for the month of December 2023 must be filed by the 10th of January 2024.

What are the penalties for not filing Form GSTR-8?

If an e-commerce operator fails to file Form GSTR-8 by the due date, they will be liable to a penalty of ₹100 per day for each day of delay.

How to file Form GSTR-8

Form GSTR-8 can be filed electronically on the GST portal. To file the return, the e-commerce operator will need to:

  1. Log in to the GST portal using their credentials
  2. Navigate to the “Returns” section and select “File Returns”
  3. Select “GSTR-8” from the list of available returns
  4. Enter the required details and submit the return

What are the details required for filing Form GSTR-8?

The details required for filing Form GSTR-8 include:

  • The e-commerce operator’s GSTIN
  • The month for which the return is being filed
  • Details of taxable supplies made through the e-commerce operator’s platform
  • The amount of TCS collected on such supplies
  • Details of payments made to suppliers

What are the consequences of not filing Form GSTR-8?

Failure to file Form GSTR-8 can have several consequences, including:

  • Penalties
  • Interest on late payment of TCS
  • Show-cause notices and legal action

Where can I find more information about Form GSTR-8?

More information about Form GSTR-8 can be found on the GST portal website.


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