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GSTR-8: Return Filing, Format, due date & penalty

GSTR-8 is a monthly return that needs to be filed by e-commerce operators registered under GST in India to report the supplies made through their platform and to calculate the amount of TCS to be deposited with the government.

What is GSTR-8

GSTR-8 is an acronym for "Goods and Services Tax Return-8". This must be filed by e-commerce operators registered under the Goods and Services Tax (GST) system in India. GSTR-8 is a monthly returns form. GSTR-8 is a return that contains details of the supplies made through the e-commerce platform during the previous month, including the amount of tax collected at source (TCS) and the amount of tax paid. These e-commerce operators are those businesses that facilitate the supply of goods or services between suppliers and customers via online portals. GSTR-8 is essential to be filed within the prescribed time by e-commerce businesses. This must be furnished by the 10th day of the following month. It is used to calculate the amount of TCS (tax collected at the source) that needs to be deposited with the government.

Who Needs to File GSTR-8?

All the e-commerce operators that are registered under GST are essentially required to file GSTR-8 in the prescribed time. These operators are defined as any medium that facilitates the supply of goods & services between customers and suppliers via online modes, called e-commerce operators such as Flipkart or Amazon. These e-commerce operators must get GST registration and TCS registration. Note- It is important to note that only e-commerce operators are required to file GSTR-8 and not the suppliers who sell their goods or services through the online platform. However, suppliers are required to file other GST returns such as GSTR-1 and GSTR-3B.

Why GSTR-8 is Important?

GSTR-8 is important as it helps the government in verifying TCS, and calculating ITC, and collecting revenue. GSTR-8 has the following benefits: Verification of TCS: The government can easily verify the tax collection at the source with GSTR-8. GSTR-8 includes the details of such supplies and the amount of TCS collected and paid that ease the verification process for the government. It helps the government in verifying the correctness of TCS deposited by e-commerce operators. Monitoring of E-commerce Transactions: The demand for e-commerce platforms, in recent years, have been increased, and E-commerce transactions too. E-commerce transactions saw significant growth, and the government needs to monitor such transactions to prevent tax evasion. GSTR-8 helps the government in monitoring e-commerce transactions and ensures that the e-commerce operators are compliant with GST rules and regulations. Revenue Collection: In India, GST collection is a major source of revenue for the government. GSTR-8 helps the government in collecting revenue by ensuring that the e-commerce operators deposit the correct amount of TCS to the account of the government. To understand “how TCS is collected” let’s have an example- Suppose you have a business selling skin care products through Flipkart. You supply products worth Rs. 10,000 via the online operator Flipkart. Now, Flipkart (being an e-commerce operator) will deduct TCS at 1% which is Rs. 100, and send it to the government. This deduction will be displayed in your Form GSTR-2A, after filing GSTR-8 by Flipkart.

What are the conditions for filing GSTR-8?

These are certain conditions that must be fulfilled in order to file GSTR-8. These conditions are as follows- Must be a GST-registered e-commerce operator. Must have a 15-digit GSTIN identification number. The company must have revenue exceeding Rs. 20 Lakhs (Rs. 10 Lakhs in NE India). You must be an e-commerce operator with an online portal where suppliers and businesses sell their products to customers. Non-residents can not eligible to file this. It is necessary for you to maintain comprehensive records of all taxes collected during point-of-sale transactions carried out through your online platform

How to File GSTR-8?

Go to the GST portal and log in there with your credentials. Then go to the “Service section” and click on returns & navigate to the returns dashboard. Fill in the details, financial year, and the month for which you are filing your returns. Then click on “Prepare Online” Fill in the required information in sections. After providing all the details, click on the tab "Preview GSTR-8." Then, validate the submitted information & select "Proceed to File." Once the status of GSTR 8 is changed to "Ready to File," tile 5 "Details of Interest" and tile 6, 7 "Payment of Tax" will be available. Then click the "Payment of Tax" after viewing the interesting tile to input the information of taxes paid for the same month. In the last step, click on the box of the declaration for furnishing the GSTR-8, select "File GSTR 8” and submit it.

Penalty & Late Fee For GSTR-8

If you could not file a GSTR-8 return within the prescribed deadline, then you must be obligated to pay a penalty of Rs. 200 per day(Rs. 100 CGST and Rs. 100 SGST/UTGST). However, the maximum penalty of Rs. 5,000 can be levied on taxpayers. Apart from the penalty for delayed payment, the taxpayer may also be liable to pay an annual interest rate of 18% on the outstanding amount of tax.

Frequently asked questions

GSTR-8 is a monthly return that must be filed by e-commerce operators who are required to collect tax at source (TCS) under GST.

To file GSTR-8, e-commerce operators must provide details of the supplies made through their platform during the reporting period, including the value of the supplies, the amount of TCS collected, and the GSTIN of the supplier.

Yes, GSTR-8 can be revised. However, revisions can only be made in the return for the following month, and any changes must be made before the due date for filing the return.

E-commerce operators who are required to collect TCS under GST must file GSTR-8. This includes operators of online marketplaces that facilitate the sale of goods and services by third-party suppliers.

GSTR-8 must be filed on a monthly basis, and the due date for filing is the 10th of the following month. For example, the GSTR-8 return for the month of March would be due on April 10th.

Failure to file GSTR-8 can result in a penalty of up to Rs. 100 per day of delay, up to a maximum of Rs. 5000. Additionally, e-commerce operators may face legal action or suspension of their GST registration if they repeatedly fail to file GSTR-8.

Yes, a GST practitioner can file GSTR-8 on behalf of an e-commerce operator if they have been authorized to do so. The e-commerce operator must provide authorization through the GST portal.

Krishna Gopal Varshney

Krishna Gopal Varshney co-founder & CEO of Myitronline is amongst the top emerging startups of Asia and authorized ERI by the Income Tax Department. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. ”

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