GSTR-8 is the monthly statement an e-commerce operator files under Section 52 of the CGST Act, reporting the tax collected at source (TCS) on supplies that sellers made through its platform. It is due by the 10th of the following month. You do not file it, but it carries your GSTIN, your gross sales, your returns and the 0.5% TCS that becomes your cash ledger credit.
That makes GSTR-8 the department's independent copy of your marketplace sales. When it disagrees with your GSTR-1, the gap is visible to the system before it is visible to you, so a seller who reads their GSTR-8 row every month catches problems a year earlier than one who waits for a notice.
Point | Position |
|---|---|
Filed by | E-commerce operators required to collect TCS under Section 52 |
Due date | 10th of the month after the tax period (Section 52(4)) |
Annual statement | By 31 December after the financial year (Section 52(5)) |
Reports | Supplier-wise gross value of supplies, value of returns, net value and TCS (IGST, CGST, SGST) |
TCS rate | 0.5% of net taxable value from 10-07-2024 (Notification No. 15/2024-Central Tax) |
Where sellers see it | "TDS and TCS Credit Received" form on the GST portal |
Late fee | Applicable from the October 2022 return period, according to the GST portal's FAQs on Form GSTR-8 |
What GSTR-8 is and who must file it
GSTR-8 is filed by every e-commerce operator that collects the consideration for supplies made by other sellers through its platform and is therefore required to collect TCS. Amazon, Flipkart, Meesho, Myntra, Nykaa, JioMart and similar marketplaces file it under their own TCS registrations, one per State.
An operator selling only its own stock has nothing to report, because Section 52 covers supplies made by other suppliers. A brand selling on its own website through a payment gateway does not file GSTR-8 either.
What GSTR-8 reports about your sales
GSTR-8 reports your sales at the level of your GSTIN, not order by order. For each seller GSTIN, the operator gives the gross value of supplies, the value of supplies returned, the net value and the TCS collected under each tax head.
GSTR-8 section | What it contains | Why a seller cares |
|---|---|---|
Details of supplies | Your GSTIN, gross value, returns, net value, TCS by tax head | This is your TCS credit and the department's view of your sales |
Amendments | Corrections to an earlier month's row | How a rejected or wrong row gets fixed |
Interest | Interest the operator owes for depositing TCS late | Shows if your credit was delayed |
Tax payable and paid | TCS deposited for the month | Confirms the money actually reached the government |
Refund from cash ledger | Refunds the operator claimed | Not relevant to sellers |
Your GSTIN appears separately for each State registration you sell from. A seller with two warehouses in two States appears twice, once in each State's GSTR-8 of the same operator.
GSTR-8 due date and annual statement
The operator must file GSTR-8 and deposit the TCS by the 10th of the following month. April sales therefore appear in GSTR-8 by 10 May, and the TCS becomes available in your "TDS and TCS Credit Received" form after that filing.
Sales month | GSTR-8 due | TCS visible to you from |
|---|---|---|
October 2026 | 10 November 2026 | After the operator files, usually from the 10th |
November 2026 | 10 December 2026 | After the operator files |
December 2026 | 10 January 2027 | After the operator files |
The annual statement under Section 52(5) is due by 31 December after the financial year. Under Section 52(6), the operator cannot rectify an error in a monthly statement after 30 November following the financial year, or the date it furnishes the annual statement if earlier. A wrong row from FY 2025-26 must therefore be flagged to the operator well before 30 November 2026.
How a seller reads their GSTR-8 data
You read your GSTR-8 row through the "TDS and TCS Credit Received" form, where each operator's figures for the month appear as a separate record. The figures that matter are the net value and the tax heads, because they must match your own platform-wise sales after returns.
Open the GST portal and go to Services, Returns, Returns Dashboard.
Select the period and open "TDS and TCS Credit Received".
Open the TCS Credit Received tile; note each operator GSTIN and its net value.
Divide your platform sales report for the month into net taxable value by State of supply.
Compare the two net values and the split between IGST and CGST/SGST.
Accept matching rows and file the form, so the TCS moves to your cash ledger.
The official FAQs on Form GSTR-8 on the GST portal explain the operator's side of these records. For the seller-side claim in detail, see our guide to TCS under GST for online sellers.
When GSTR-8 does not match your GSTR-1
A gap between GSTR-8 and your GSTR-1 means one of two things: the operator reported a value different from your invoices, or your GSTR-1 left out sales the operator did report. The first is the operator's problem to fix; the second is yours.
Gap | Likely cause | Who fixes it |
|---|---|---|
GSTR-8 net value higher than GSTR-1 | Sales missed in GSTR-1, often one State's orders | You, through GSTR-1A or amendments |
GSTR-8 net value lower than GSTR-1 | Returns netted in a different month by the operator | Usually timing; match the year, not the month |
GSTR-8 shows a GSTIN you do not use for that platform | Wrong registration mapped in the seller panel | You correct the mapping; the operator amends |
Tax split differs | Operator and you applied different places of supply | Whoever applied the wrong State |
The first row is the one scrutiny looks for. Our guide to the GSTR-1 vs GSTR-3B mismatch covers how a GSTR-1 correction then flows through the locked GSTR-3B.
How to get a wrong GSTR-8 row corrected
Reject the wrong row in your "TDS and TCS Credit Received" form, then raise a ticket with the operator's seller support quoting the month, your GSTIN and the values you expect. A rejected record goes back to the operator, who corrects it through the amendment section of a later GSTR-8.
Do not accept a wrong row to get the cash faster. Once you file the form, you cannot undo an acceptance, and the operator can no longer amend a record you accepted.
At Complylocal, the GSTR-8 errors we see most often are not wrong amounts but wrong GSTINs: a seller adds a new State registration but leaves the old GSTIN against the new warehouse in the seller panel, and a whole State's TCS lands in the wrong registration's ledger. Check the GSTIN mapping in every seller panel the day a new registration is approved.
What a late GSTR-8 does to your credit
A late GSTR-8 delays your TCS credit, because nothing reaches your "TDS and TCS Credit Received" form until the operator files. If October's GSTR-8 is filed on 25 November, a monthly filer cannot use that TCS to pay October's GSTR-3B due on 20 November and must pay from other cash.
The operator bears the interest at 18% a year for depositing late, and that interest appears in the interest section of its GSTR-8. Nothing is owed to you, but the delay is worth a ticket: a platform that files late every month is holding your credit longer than the law allows.
GSTR-8 versus GSTR-1 and GSTR-7
GSTR-8 is often confused with two other statements. The difference is who files and what they report:
Return | Filed by | Reports |
|---|---|---|
GSTR-1 | Every regular taxpayer, including you | Your outward supplies, invoice by invoice |
GSTR-7 | Government departments and notified persons deducting GST TDS | Tax deducted from payments to suppliers |
GSTR-8 | E-commerce operators collecting TCS | Supplier-wise supplies made through the platform and TCS collected |
Our overview of GST returns for e-commerce sellers shows where GSTR-8 sits in your monthly filing calendar.
How returns and credit notes affect GSTR-8
Returns reduce the operator's net value in the month the return is processed, not the month of the original sale. A festival-season month with heavy returns in the following weeks shows high TCS in one month and low TCS in the next.
Your credit notes for those returns must follow the same logic within the Section 34 time limit. Our guide on credit notes in GST covers the 30 November cut-off that applies to FY 2025-26 returns.
Want GSTR-8 data matched with your GSTR-1 every month, across every marketplace? Talk to Ankush's team about GST for e-commerce sellers.
