When and How to File GSTR-8: Due Dates, Penalties and TCS Details

Chaitra Seetharam | Last updated: 24 November 2025

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GSTR-8 is a mandatory monthly return for e-commerce operators who collect Tax Collected at Source (TCS). It details supplies made through the platform and the TCS deducted, which suppliers can then claim as input tax credit. The return must be filed by the 10th of the following month, with penalties and interest applicable for late filing or non-compliance.

What is GSTR-8? GSTR-8 is a monthly GST return that e-commerce operators must file if they are liable to collect Tax Collected at Source (TCS) under GST laws. This return captures details of all supplies facilitated through their platform and the TCS amount deducted on these transactions. Onc

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About the Author

Chaitra Seetharam

Finance Professional

I write on Income Tax, TDS, ITR filing, banking rules, investment schemes, and financial law updates in India. My articles simplify complex tax provisions, compliance requirements, and policy changes to help taxpayers, professionals, senior citizens, and businesses stay informed and financially aware.

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When and How to File GSTR-8: Due Dates, Penalties and TCS Details

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