GSTR-8 is a monthly return filed by e-commerce operators who are required to collect tax at source (TCS) on the net value of taxable supplies made through their platform by third-party sellers. It reports the TCS collected from each seller, along with their GSTIN and the value of supplies, and it is filed by the operator, not by the individual sellers using the platform. Sellers who sell through marketplaces need to understand GSTR-8 because the TCS it reports becomes a credit in their own electronic cash ledger.
What Is GSTR-8?
GSTR-8 is the monthly return that e-commerce operators file to report the tax collected at source on supplies made through their platform by registered sellers. It is filed by marketplaces and similar platforms that facilitate sales between sellers and buyers, not by the sellers themselves. Each entry in GSTR-8 links a seller's GSTIN to the value of their supplies through the platform and the TCS collected against those supplies for the period.
Who Is Required to File GSTR-8?
| Entity type | GSTR-8 requirement |
|---|---|
| E-commerce operator required to collect TCS | Must file GSTR-8 for every period, including nil filings when no TCS was collected |
| Seller trading through a marketplace | Does not file GSTR-8; instead reviews TCS credited by the operator and claims it in their own return |
| E-commerce operator with no TCS obligation for a category of supply | Files GSTR-8 only for the categories where TCS collection applies |
Whether a particular platform is obligated to collect TCS, and on which categories of supply, depends on current GST rules that have been clarified and revised over time. Sellers and platforms should confirm current TCS obligations on the GST portal rather than assuming last year's treatment still applies.
What Is TCS Under GST?
Tax collected at source, or TCS, is an amount that an e-commerce operator deducts from the payment due to a seller on supplies made through its platform, and deposits with the government against that seller's GSTIN. It is not an additional tax borne by the seller; it is collected against their eventual GST liability and shows up as a credit in their electronic cash ledger once the operator files GSTR-8 for the period. TCS should not be confused with TDS under GST, which is deducted by a different category of notified persons; see the GSTR-7 TDS return guide for how that mechanism works. The TCS rate itself is fixed by government notification and has been subject to change, so do not treat any specific percentage as settled — verify the current TCS rate on the GST portal before relying on it for calculations.
What Details Go Into GSTR-8?
| Section | What it covers |
|---|---|
| Supplies made through the operator | Value of taxable supplies made by each registered seller during the period |
| Supplies returned through the operator | Value of goods returned by buyers, netted against gross supplies |
| TCS collected | Amount collected against each seller's net supplies for the period |
| Amendments | Corrections to supply or TCS figures reported in an earlier period |
| Interest, if applicable | Computed on any late deposit of TCS collected |
How Does a Supplier Claim TCS Credit?
- Wait for the e-commerce operator to file GSTR-8 for the period in which your supplies were made.
- Check your electronic cash ledger on the GST portal, since TCS reported in GSTR-8 flows there automatically once the operator files.
- Reconcile the TCS credited against the sales value you recorded for that platform and period.
- Raise a discrepancy with the platform if the TCS credited does not match your own sales records for the period.
- Use the credited amount in the cash ledger to offset your GST payment liability when filing your own returns.
GSTR-8 vs GSTR-1: What Is the Difference?
| Aspect | GSTR-8 | GSTR-1 |
|---|---|---|
| Filed by | E-commerce operators collecting TCS | Every regular registered taxpayer, including sellers on marketplaces |
| Reports | TCS collected on behalf of sellers using the platform | A seller's own outward supplies, invoice-wise |
| Effect on the seller | Generates a TCS credit in the seller's cash ledger | Determines the seller's own GST liability for the period |
| Who reconciles it | The operator, against its own transaction records | Each seller, against their own sales and marketplace reports |
For the seller's own filing deadlines and penalties on the GSTR-1 side, see GSTR-1 due dates and late fees.
What Are Common GSTR-8 Filing Issues?
| Issue | Typical cause | How to address it |
|---|---|---|
| TCS credited does not match seller's records | Returns, cancellations or discounts processed after the operator's cutoff for the period | Reconcile monthly rather than waiting until the return due date |
| Delayed TCS credit visibility | Operator files GSTR-8 later than expected for the period | Track the operator's filing status and follow up if credit is delayed |
| Seller GSTIN mismatch | Incorrect GSTIN registered against the seller's marketplace account | Verify GSTIN details on the platform match the seller's registration |
What Should Sellers Check Each Month?
Waiting until the annual reconciliation to review TCS credit makes any discrepancy harder to trace back to its source. A monthly check keeps the gap between the platform's numbers and your own small enough to explain quickly.
- Compare the gross sales value reported by the marketplace against your own order and invoice records for the period.
- Confirm that returns and cancellations processed during the month have been netted correctly before TCS was calculated.
- Check that the TCS amount reflected in the electronic cash ledger matches the rate and net supply value you expect for the period.
- Note any settlement delay separately from a genuine TCS mismatch, since the two have different causes and different fixes.
A seller who reconciles TCS monthly usually finds that most apparent mismatches are timing differences between when a sale was recorded and when the platform's settlement cycle picked it up, rather than an actual error in the amount collected.
How Does OneBooks GST Support E-commerce Sellers Around GSTR-8?
OneBooks GST is built for sellers, accountants and CA firms working with marketplace sales, not for the e-commerce operators that file GSTR-8 itself. What OneBooks GST helps with is the seller's side of the reconciliation: importing sales data from Amazon, Flipkart, Meesho, Myntra, AJIO and JioMart, and preparing GSTR-1 from that consolidated data with validation warnings before filing.
When TCS shows up in a seller's electronic cash ledger after an operator files GSTR-8, the seller still needs to confirm that the underlying supply values match their own books. Because OneBooks GST already consolidates marketplace sales for GSTR-1 automation, a seller reviewing TCS credits has the same period's sales data on hand for comparison, rather than pulling separate reports from each marketplace. Sellers who also use the bank statement parser in OneBooks GST can trace marketplace settlement deposits against sales and TCS deductions for the same period. See the OneBooks GST plans page for details on marketplace import coverage.
When Is GSTR-8 Due?
GSTR-8 is a monthly return, generally due within the first half of the month following the tax period, though the exact date has been extended in specific months in the past. Verify the current GSTR-8 due date on the GST portal for the relevant month rather than assuming a fixed date every year.
Frequently Asked Questions
What is GSTR-8?
GSTR-8 is the monthly return that e-commerce operators file to report tax collected at source on supplies made through their platform by registered sellers.
Who files GSTR-8, the seller or the platform?
The e-commerce operator or platform files GSTR-8, not the individual sellers who trade through it; sellers instead receive TCS credit in their electronic cash ledger once the operator files.
What is TCS under GST?
TCS, or tax collected at source, is an amount an e-commerce operator deducts from a seller's payment on platform supplies and deposits with the government against that seller's GSTIN, and it later appears as a credit in the seller's cash ledger.
How does a seller check their TCS credit?
A seller can check TCS credit on the electronic cash ledger section of the GST portal once the e-commerce operator has filed GSTR-8 for the relevant period.
Does GSTR-8 replace a seller's own GSTR-1 filing?
No, GSTR-8 only reports TCS collected by the operator; every registered seller trading through a marketplace still needs to file their own GSTR-1 and GSTR-3B for their outward supplies.
Can OneBooks GST file GSTR-8?
OneBooks GST does not file GSTR-8, since that return is filed by e-commerce operators; OneBooks GST instead helps sellers consolidate marketplace sales data and prepare their own GSTR-1 so TCS credits can be reconciled against actual sales.
