
GSTR-8 Filing: Meaning, Due Date and Procedure
GSTR-8 Filing is a mandatory monthly return that must be filed by all e-commerce operators registered under GST. Every e-commerce operator responsible for collecting taxes at source (TCS) on taxable supplies made through their platform is required to report these details in the GSTR-8 form. This return includes information about taxable supplies and the tax collected at source, ensuring compliance with GST regulations. The GSTR-8 form must be filed on the GST Portal every month by the specified due date to avoid penalties and maintain accurate tax records. In this article, you can understand the GSTR-8 Filing in detail along with the criteria, due date and procedure.
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What is GSTR-8?
GSTR-8 is a monthly statement that must be filed by e-commerce operators who manage online marketplaces where other vendors sell goods and services to customers. This return includes detailed information about supplies made through the platform by both registered and unregistered sellers, basic details of the customers, the amount of tax collected at source (TCS), tax payable, and tax paid. Additionally, the GSTR-8 form allows for the seamless transfer of tax credits to suppliers, as the tax collected at source is reflected in the suppliers’ electronic cash ledger, enabling them to claim credit against their tax liabilities.
Who should file GSTR-8?
GSTR-8 Form must be filed by every e-commerce operator who is registered under GST laws and is required to collect Tax Collected at Source (TCS) on outward supplies of goods and/or services made through their e-commerce portal or platform. This includes all e-commerce operators facilitating sales by taxable persons registered on their platform.
GSTR-8 Due Date
The due date for filing GSTR-8 is the 10th of the month following the relevant tax period. This means that e-commerce operators must file their GSTR-8 return for each month by the 10th of the next month. For example, the GSTR-8 for the month of March must be filed on or before the 10th of April.
Details to be provided in GSTR-8 Returns
The GSTR-8 return consists of nine key sections that e-commerce operators must fill out accurately to ensure compliance with GST requirements. Below is a breakdown of each section:
1. GSTIN
Enter the GSTIN of the e-commerce operator. In case a GSTIN is not yet allotted, the provisional ID can be used for filing purposes.
2. Legal Name of the Registered Person:
The legal name of the taxpayer will automatically appear based on the login credentials used on the GST Portal.
3. Details of Supplies Made Through the E-commerce Operator:
This section requires reporting the gross value of supplies made to both registered and unregistered persons, along with the value of supplies returned by them. The net amount, calculated as the difference between supplies made and returns, is the amount on which TCS will be applicable.
4. Amendments to Details of Supplies from Previous Returns:
Any corrections or modifications to data reported in earlier GSTR-8 statements can be made in this section, ensuring accurate reporting.
5. Details of Interest:
If there has been a delay in the payment of TCS, interest is levied, and the details of such interest amounts must be reported here.
6. Tax Payable and Paid:
This part captures the total tax liability under SGST, CGST, and IGST, along with the tax already paid by the e-commerce operator.
7. Interest Payable and Paid:
An interest rate of 18% is applicable on late payments of GST, and this section reflects the interest amount calculated on outstanding tax liabilities.
8. Refund Claimed from Electronic Cash Ledger:
Refund claims can be made from the electronic cash ledger, but only after the complete discharge of TCS liabilities for the relevant tax period.
9. Debit Entries in Cash Ledger for TCS/Interest Payment:
After payment of tax and filing of the return, the amounts debited from the cash ledger will be reflected. Additionally, the tax collected at source will be transferred to Part C of the supplier’s GSTR-2A once GSTR-8 is filed.
Penalty for Not Filing GSTR-8
If GSTR-8 is not filed within the due date, a late fee of ₹100 per day under CGST and ₹100 per day under SGST is levied, totaling ₹200 per day. However, this penalty is capped at a maximum of ₹5,000. There is no late fee applicable for IGST in case of delayed filing. In addition to the late fee, the taxpayer must pay interest at 18% per annum on the outstanding tax amount. This interest is calculated from the day after the due date until the actual date of payment.
Pre-requisites for Filing GSTR-8
Before filing GSTR-8, e-commerce operators must ensure the following conditions are fulfilled:
- The e-commerce operator must be registered under GST and possess an active GSTIN for the relevant tax period.
- A valid User ID and password for accessing the GST Portal must be available.
- A valid, non-expired, and non-revoked Digital Signature Certificate (DSC) is required where applicable. Alternatively, a registered mobile number on the portal can be used for EVC-based verification.
- The e-commerce operator should have collected the Tax Collected at Source (TCS) for the tax period before filing the return.
GSTR-8 Filing through Offline Utility
To help taxpayers prepare their GSTR 8 return offline, Goods and Service Tax Network (GSTN) has provided an Excel-based GSTR 8 offline utility. The e-commerce operators can prepare their GSTR 8 form details offline by generating JSON file. Once the return is prepared using the offline utility, it is to be uploaded on GST Portal for filing GSTR 8.
Features of GSTR 8 Offline Utility
- Using Offline Utility, the e-commerce operator can able to prepare the GSTR 8 details of Table 4 and Table 3 in offline mode.
- Most of the business validations and data entry are inbuilt into the GSTR 8 offline utility, reducing errors upon upload to GST Portal.
Worksheet -Tabs in GSTR 8 Offline Utility
There are five worksheet tabs in GSTR 8 Offline Utility as given below:- Read Me
- Home
- 3 TCS
- 4 Amend
- Suppliers Master
Read Me Worksheet Tab
The ReadMe Worksheet Tab contains an introduction and helps instructions for the taxpayer (e-commerce operator) to fill data in GSTR 8 Offline Utility.Home Worksheet Tab
The Home Worksheet Tab is the main page of the GSTR 8 offline utility tool. It can be used to perform the following functions:- To enter mandatory details — GSTIN, Financial Year and Tax Period
- Generate JSON file, for upload of GSTR 8 return details prepared offline on GST portal
- Generate Summary of data provided in various worksheets
- Import and open the error file downloaded from GST portal
- Import and open data files downloaded from GST portal
3 TCS Worksheet Tab
The 3 TCS Worksheet Tab contains Table 3. It is used to perform the following three functions:- Enter Tax Collected at Source (TCS) details.
- Validate the entered TCS details using the Validate Sheet button.
- Navigation to the home page using the go home button.
4 Amend Worksheet Tab
The 4 Amend Worksheet Tab contains Table 4. It is used to perform the following functions:- Enter Amendment details related to previous tax periods.
- Note: Column D and E, GSTIN of Supplier, can be filled using the Enable/Disable.
- Suppliers’ Master drop down toggle button.
- Validate the entered Amendment details using the Validate Sheet button.
- Navigation to the home page using the Go Home button.
Suppliers Master Worksheet Tab
The Suppliers Master worksheet Tab contains GSTIN Master Sheet. It is used to perform the following functions:- Provide details of the suppliers, which would be then readily available in a drop-down, to easily fill the GSTIN of supplier column in Table 3 and Table 4 of the worksheet.
- Validate the provided details using the Validate Sheet button.
- Move to the Home page using the Go Home button.
Basic System Configurations
To use GSTR 8 Offline Utility tool efficiently, ensure that your system has following basic configuration.- System Requirement: The GSTR 8 Offline Utility tool functions work best on Windows 7 and above, the GSTR 8 Offline Utility tool does not work on Linux and Mac.
- MS Excel: Microsoft Excel 2007 and above is needed for running GSTR 8 Offline Utility tool. Alternatively, for any below version, the tool will open in a default browser.
Download GSTR 8 Offline Utility from the GST Portal
Downloading the GSTR 8 Offline Utility tool is a one-time activity; however, it may require an update in future if the Tool is updated at the GST Portal. Note: You need to check the version of the GSTR 8 Offline Utility tool used by you with the one available for download on the GST Portal at regular intervals. Follow the steps by step guidelines given here to download and install GSTR 8 Offline Utility tool in your computer: Note: The taxpayer can download the GSTR 8 Offline Utility from the GST Portal without login to the Portal. Step 1: You need to access the home page of Goods and Service Tax (GST) web portal. Step 2: You need to select the Downloads option from the GST portal home page. From the list of offline tools, select the GSTR 8 Offline Utility. [caption id="attachment_69771" align="aligncenter" width="627"]



GSTR 8 Offline Utility Installation Procedure
Once the GSTR 8 Offline Utility is downloaded, you need to unzip these downloaded files prepare return offline. The procedure to install the GSTR 8 Offline Utility is explained in detail below: Step 1: Unzip the downloaded files and extract the files from the downloaded zip folder GSTR GSTR8_Offline_Utility folder. Step 2: Once the folder is unzipped, you can see GSTR8_Offline_Utility excel file. Right-click on the excel file to open. The excel file will be opened. [caption id="attachment_69776" align="aligncenter" width="483"]

Procedure to Prepare GSTR 8 Return Utility
You need to perform following steps to prepare GSTR 8 return utility:- Add table-wise details in the Worksheet.
- Generate JSON File to upload.
- Upload the generated GSTR 8 JSON File on GST Portal.
- Preview Form GSTR 8 on the GST Portal.
- Open Downloaded Error GSTR 8 JSON File.
- Open Downloaded GSTR 8 JSON File.
Add Table-wise details in the Worksheet
Step 1: Launch GSTR 8 Excel based Offline, a pop-up window will appear; it will ask the taxpayer to open saved version Yes/No.- By clicking on No, GSTR 8 excel based offline will open with no saved data.
- By clicking on yes, GSTR 8 excel based offline will open with data saved in the last session.




- Column B - GSTIN of Supplier details.
- Column C - the Gross value of supplies made to registered persons.
- Column D - Value of supplies returned by registered persons.
- Column E- the Gross value of supplies made to unregistered persons.
- Column F- Value of supplies returned by unregistered persons.
- Columns G - Net amount liable for TCS.
- Column H - Integrated Tax.
- Column I - Central Tax.
- Column J - State/UT.
- When you go to Column K, a drop-down list with two options: Add and Delete will be displayed. Select Add for each row with TCS data.






Generate JSON File to Upload
To generate JSON File of GSTR 8 return to upload on GST Portal, perform following steps: Step 1: Upon successful validation, you need to click on the Go Home button to redirect to the home page.




Upload the generated JSON File on GST Portal
Step 1: To upload Generated JSON file on GST web portal, you need to access the Goods and Service Tax (GST) home page. Step 2: From the main page, click on Service option and then click on Returns option. Now, you need to select the Returns dashboard command. Step 3: The File Returns page will be displayed. From the Financial Year drop-down menu, select the financial year for which the GSTR 8 return has to be uploaded.




- You can download the uploaded details using Download’ section. Click on the generate file button. A message will be displayed confirming the request and asking you to wait for 20 minutes
- After 20 minutes, a link will be displayed. Click on that option to download the validated zipped file.
- Unzip and save the JSON File in the system.

- Once the error report is generated, download error report link will be displayed in the Column Error Report. Click on the Download error report option to download the zipped error report.
Preview Form GSTR 8 on the GST Portal
Step 1: To preview for GSTR 7 on GST portal, you need to access the home page of Goods and Service Tax (GST). Step 2: From the main page, click on Service option and then click on Returns option. Now, you need to select the Returns dashboard command.



Related Articles on GSTR Filing
- GSTR-1 Filing
- GSTR-2 Filing
- GSTR-3 Filing
- GSTR-3B Filing
- GSTR-4 Filing
- GSTR-5 Filing
- GSTR-5A Filing
- GSTR-6 Filing
- GSTR-7 Filing
- GSTR-9 Filing
- GSTR-10 Filing
- GSTR-11 Filing
About the Author
RENU SURESHRenu Suresh is a proficient writer with a knack for turning intricate legal concepts into clear, actionable advice. Her articles empower entrepreneurs by providing the knowledge they need to navigate the complexities of business laws, ensuring they can start and manage their businesses effectively.
Updated on: March 28th, 2025
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