What is GSTR 8 & How to file GSTR-8 return online

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What is GSTR-8?

GSTR-8 is a return statement of Tax Collected at Source (TCS) to be filed by E-Commerce Operators.

The return GSTR-8 contains the details of taxable supplies and the amount of consideration collected by such operator pertaining to the supplies made by other suppliers through such e-commerce operator and amount of TCS collected on such supplies

How to file GSTR 8 return online?

The E-commerce operator can file the GSTR-8 return on GST Portal with the help of these following steps-

Login and Navigate to GSTR-8 page on Portal

  • First of all, Access the GST Portal or www.gst.gov.in URL. The GST Home page will display.
  • Then Log in to the GST Portal with valid credentials.
  • After that, Click the Services > Returns > Returns Dashboard command.
  • Alternatively, you can also click the Returns Dashboard link on the Dashboard.
  • Now the Files Returns page will display. Select the Financial Year & Return Filing Period (monthly) for which you want to file the return from the drop-down list.
  • Then click the SEARCH button.
  • Now the Files Returns page will display. In the GSTR-8 tile, click the PREPARE ONLINE button if you want to prepare the return by making online entries on the GST Portal.
  • And click the PREPARE OFFLINE button if you want to prepare the return by the offline tools.
  • The GSTR-8 – Return for Tax collected at Source Return page will display.

Enter the required details in various tiles

  • 3. Details of supplies attracting TCS: To add details of supplies attracting TCS.
  • 4. Amendments to details of supplies attracting TCS: To amend details of supplies attracting TCS in respect of any earlier tax period.

Preview GSTR-8

  • Once you have entered all the details, click the PREVIEW button.
  • And this button will download the draft Summary page of your GSTR-8 for your review.
  • Further, the taxpayer is recommended to download this Summary page and review the summary of entries made in different sections with patience before submitting GSTR-8 and the PDF file generated would bear the watermark of the draft.
  • Keep in mind, The submit button will freeze the invoices uploaded in the GSTR-8 for that particular month.

Payment of tax

  • Click the Payment of Tax tile.
  • A message is displayed on the top page of the screen that Proceeds to file request has been received. Please check the status after some time. Click the Refresh button. 
  • Once the status of Form GSTR-8 is Ready to File, 5. Details of Interest and 6, 7. Payment of Tax tile will enable.
  • Then click the 5. Details of Interest tile.
  • Then the details of interest will display. Interest can arise due to delay in filing of the return, delay in payment of TCS liability, etc.
  • Click the BACK TO GSTR 8 DASHBOARD button to go back to the Form GSTR-8 Dashboard page.
  • Then click the 6, 7. Payment of Tax tile. The Payment of Tax page will display.
  • Then click the CHECK LEDGER BALANCE button to view the balance available for credit.
  • After that, the Check Ledger Balance page will display.
  • Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.
  • And if there is no / less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger.
  • While providing the inputs please ensure the utilization principles for credit have well adhered otherwise the system won’t allow for the offset of liability.
  • Then click the OFFSET LIABILITY button to pay off the liabilities.
  • The tax liability will offset and a confirmation message will display. Click the OK button.
  • After making payment of tax, the amount of tax paid will be auto-populated.
  • Then click the FILE RETURN button.
  • Then the Returns Filing for GSTR 8 page will display. Select the Declaration checkbox.
  • The Authorised Signatory drop-down will appear. Select the authorized signatory from the list.

File GSTR-8 with DSC/ EVC

  • Now the return will have to verify then click the FILE WITH DSC or FILE WITH EVC button to file the FORM GSTR8.
  • If filing with DSC
  • Then click the PROCEED button.
  • and select the certificate and click the SIGN button.
  • If filing with EVC
  • Then enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click the VERIFY button.
  • Then the success message will display. Refresh the page.
  • Notes: The status of GSTR8 changes to Filed.
  • On filing GSTR8, notification along with the generated ARN is sent to the Authorized Signatory through e-mail and SMS.
  • Then click the BACK button.

View GSTR-8 Status, and download

  • After filing, On the File Returns page, select the Financial Year and Return Filing Period (Month) for which you have just filed Form GSTR-8.
  • Click the SEARCH button.
  • Status of the GSTR8 return changes to “Filed“.

View Debit entries in Electronic Cash Ledger for tax payment

  • Click the Debit entries in electronic cash ledger for TDS/interest payment tile.
  • The entries in Electronic Cash Ledger for tax payment will display. Click the BACK TO GSTR8 TILES button.

When GSTR-8 is mandatory to file?

The filing of return GSTR8 for every tax period is not mandatory.

E-commerce operator is mandatorily required to file GSTR8 for a tax period only when they have collected any TDS amount during the said tax period or they have to amend any details declared in earlier Return on their own or on account of any details rejected by supplier which is auto-populated in Table 4 in that tax period

Who needs to file the GSTR8 return?

The return GSTR8 is to be filed by every E-commerce Operator who is registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal/platform (maintained by the e-commerce operator) made by taxable persons registered with it.

What happens after the GSTR-8 return is filed?

After return GSTR8 is filed

  1. ARN is generated on the successful filing of the Form GSTR8 Return.
  2. An SMS and an email are sent to the applicant on his registered mobile and email id.
  3. The details provided in Table 3 and Table 4 are sent to counter-party for action (Accept/Reject).
  4. The return will be available in the Dashboard of tax officer

What is the due date of filing GSTR-8?

You can file the GSTR8 return monthly on or before the 10th of the succeeding month.

How to download GSTR 8 FORM PDF?

You can download this form from GST PORTAL online or can download from this link-FORM PDF

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