{"id":1337,"date":"2025-08-19T11:36:57","date_gmt":"2025-08-19T06:06:57","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1337"},"modified":"2025-08-19T12:30:39","modified_gmt":"2025-08-19T07:00:39","slug":"gstr-8-return","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/","title":{"rendered":"When and How to File GSTR-8: Due Dates, Penalties and TCS Details"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#What_is_GSTR-8\" >What is GSTR-8?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#Who_Should_File_GSTR-8\" >Who Should File GSTR-8?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#Due_Dates_for_GSTR-8_Filing\" >Due Dates for GSTR-8 Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#How_to_File_GSTR-8\" >How to File GSTR-8?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#Online_Method\" >Online Method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#Offline_Method\" >Offline Method<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#TCS_Tax_Collected_at_Source_Details\" >TCS (Tax Collected at Source) Details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#Penalties_Late_Fees\" >Penalties &amp; Late Fees<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#Late_Fees\" >Late Fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#Interest_on_Overdue_Tax\" >Interest on Overdue Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#Additional_Penalties_for_Non-Compliance\" >Additional Penalties for Non-Compliance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-8-return\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_GSTR-8\"><\/span>What is GSTR-8?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>Once filed, the TCS data from GSTR-8 is reflected in the suppliers\u2019 GST records, allowing them to claim the TCS credit in their electronic cash ledger for offsetting future tax liabilities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Should_File_GSTR-8\"><\/span>Who Should File GSTR-8?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-commerce operators registered under GST who collect Tax Collected at Source (TCS) on the supplies made through their platform must file GSTR-8 each month.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Due_Dates_for_GSTR-8_Filing\"><\/span>Due Dates for GSTR-8 Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Period<\/strong><\/td><td><strong>GSTR-8 Due Date<\/strong><\/td><\/tr><tr><td>April 2025<\/td><td>10th May 2025<\/td><\/tr><tr><td>May 2025<\/td><td>10th June 2025<\/td><\/tr><tr><td>June 2025<\/td><td>10th July 2025<\/td><\/tr><tr><td>July 2025<\/td><td>10th August 2025<\/td><\/tr><tr><td>August 2025<\/td><td>10th September 2025<\/td><\/tr><tr><td>September 2025<\/td><td>10th October 2025<\/td><\/tr><tr><td>October 2025<\/td><td>10th November 2025<\/td><\/tr><tr><td>November 2025<\/td><td>10th December 2025<\/td><\/tr><tr><td>December 2025<\/td><td>10th January 2026<\/td><\/tr><tr><td>January 2026<\/td><td>10th February 2026<\/td><\/tr><tr><td>February 2026<\/td><td>10th March 2026<\/td><\/tr><tr><td>March 2026<\/td><td>10th April 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_File_GSTR-8\"><\/span>How to File GSTR-8?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Online_Method\"><\/span>Online Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Access the <strong>GST Portal <\/strong>(www.gst.gov.in) and log in.<\/li>\n\n\n\n<li>Navigate to the <strong>Returns Dashboard<\/strong> and choose <strong>GSTR-8<\/strong>.<\/li>\n\n\n\n<li>Fill in all necessary transaction details, including supplies and <strong>TCS collected<\/strong>.<\/li>\n\n\n\n<li>Review the details, pay any applicable tax, and submit the return.<\/li>\n\n\n\n<li>Download and save the acknowledgment for future reference.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Offline_Method\"><\/span>Offline Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Download the <strong>GSTR-8 Offline Utility<\/strong> from the GST Portal.<\/li>\n\n\n\n<li>Enter the required transaction details offline.<\/li>\n\n\n\n<li>Generate a <strong>JSON file<\/strong> and upload it to the GST Portal.<\/li>\n\n\n\n<li>Resolve any errors, if prompted, and submit the return.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TCS_Tax_Collected_at_Source_Details\"><\/span>TCS (Tax Collected at Source) Details<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TCS Rate: <\/strong>Generally 1% (comprising 0.5% CGST + 0.5% SGST) on the net taxable value of supplies.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C<strong>ollection &amp; Deposit:<\/strong> The e-commerce operator collects TCS and deposits it with the government.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Input Tax Credit (ITC):<\/strong> Suppliers can claim this TCS amount as credit after the e-commerce operator files GSTR-8.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalties_Late_Fees\"><\/span>Penalties &amp; Late Fees<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Late_Fees\"><\/span>Late Fees<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Default Late Fee: <\/strong>\u20b9100 per day under CGST + \u20b9100 per day under SGST (total \u20b9200\/day), subject to a maximum of \u20b95,000. No late fee applies for IGST.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>If No Tax Liability:<\/strong> Reduced late fee of \u20b920 per day (\u20b910 under CGST + \u20b910 under SGST), capped at \u20b91,000.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Interest_on_Overdue_Tax\"><\/span>Interest on Overdue Tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Charged at 18% per annum, calculated from the original due date until the date of payment.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Additional_Penalties_for_Non-Compliance\"><\/span>Additional Penalties for Non-Compliance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If filing is not done even after receiving a notice, a penalty of \u20b910,000 or the amount of tax evaded (whichever is higher) may be imposed.<\/li>\n<\/ul>\n\n\n\n<p><strong>Also Read &#8211; <a href=\"https:\/\/www.caclubindia.com\/guide\/gstr-6\/\">GSTR-6 Return: Strategies for Accurate ITC Distribution<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1755582592905\"><strong class=\"schema-faq-question\">How does TCS deduction impact my input credit and GSTR-2A details?<\/strong> <p class=\"schema-faq-answer\">When an e-commerce operator deducts TCS from a seller\u2019s sales, the amount is deposited with the government and reported through GSTR-8. This TCS detail then appears automatically in the supplier\u2019s GSTR-2A statement, allowing the supplier to claim input tax credit for the TCS collected. Accurate and timely GSTR-8 filing by the operator ensures the seller\u2019s TCS credits are reflected correctly in GSTR-2A, meaning the deducted TCS can be set off against the seller\u2019s future GST liabilities, thereby reducing their net tax outflow.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1755582617515\"><strong class=\"schema-faq-question\">How do I calculate TCS accurately for GSTR-8 filing?<\/strong> <p class=\"schema-faq-answer\">To calculate TCS for GSTR-8, first determine the net taxable supplies made by each supplier through your e-commerce platform by subtracting returned goods\/services from the total taxable supplies, then apply the applicable TCS rate\u20141% (0.5% CGST + 0.5% SGST for intra-state or 1% IGST for interstate)\u2014on this net amount, ensuring accurate supplier-wise records and matching invoice details with GSTINs to avoid discrepancies in your GSTR-8 return.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1755582646627\"><strong class=\"schema-faq-question\">Is GSTR-8 mandatory even if no TCS is collected?<\/strong> <p class=\"schema-faq-answer\">No, if no TCS is deducted in a month, filing GSTR-8 is optional.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1755582666115\"><strong class=\"schema-faq-question\">Can TCS be adjusted or refunded?<\/strong> <p class=\"schema-faq-answer\">Yes, sellers can claim TCS as a credit in their GSTR-2B and adjust it against their GST liability.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>What is GSTR-8? GSTR-8 is a monthly GST return that e-commerce operators must file if they are liable to collect [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2646,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1337","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>When and How to File GSTR-8: Due Dates, Penalties and TCS Details - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"GSTR-8 is a monthly GST return filed by e-commerce operators for collecting TCS. 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