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What is GSTR 8?

GSTR 8 is a return that e-commerce operators must file if they are obligated to deduct TCS (Tax collected at source) under GST. GSTR 8 comprises information on supplies made through an e-commerce platform as well as the sum of TCS received on such goods.

 

It's important for e-commerce organisations to file GSTR 8 return as it contains information about the supplies made using the platform and the TCS that was paid for those sales.

Who should File GSTR 8?

An e-commerce business that is GST registered is needed to file GSTR 8. These businesses are required to register for GST and get tax collection at source registration. It covers supplies provided by the e-commerce platform to registered and unregistered customers, as well as paid and due tax. The e-commerce operator submits the document stating the amount of tax received from vendors at the point of sale.

What is the Due Date for Filing GSTR 8?

The 10th of the following month is the deadline for GSTR 8 return filing. For instance, the GSTR 8 due date for December is January 10th.

GSTR 8 Format

GSTR 8 form has 9 sections. Here are the details about the same. 

  • GSTIN: GSTIN is a 15-digit number provided to each person who registers for GST. If you do not have a GSTIN number, you may use a provisional Id.

  • Registered Person's Legal Name: When entering into the common GST portal, the taxpayer's name will be auto-populated.

  • Information about Supplies made through an E-commerce Operator: Specify the significant quantity of supplies provided to authorised and unauthorised individuals and the number of goods reimbursed by such registered and unregistered individuals. The net sum owed to TCS will be the difference between the goods made and the supplies returned.

  • Modifications to the Supply Information Mentioned in a Previous Statement: By filling out this area, you can make any changes to the data that was provided in the returns from earlier months.

  • Information of interest: If the e-commerce operator fails to pay the TCS amount timely, interest is charged.

  • Details about Payable and Paid Taxes: This column contains data on the entire amount of CGST, SGST, and IGST tax that is payable, as well as the amount of tax that has already been paid.

  • Details about Due and Paid Interest: For the late payment of GST, an interest of 18% is assessed. The amount of unpaid taxes is used to compute the interest.

  • Refund Demanded from Electronic Cash Ledger: If all TCS obligations for that tax period have been satisfied, a refund from an electronic cash ledger may be claimed.

  • Debit Entries in Cash Ledger for TCS/Interest Payments: Upon submitting GSTR-8, the taxpayer's part C of GSTR-2A will receive the amount of tax received at the source.

Prerequisites for Filing GSTR 8

In order to file for GSTR 8 return, you must fulfil certain conditions that are listed below. 

  • You must have a 15-digit PAN-based GSTIN.

  • You must be a GST-registered taxpayer.

  • Your company should have a revenue of more than Rs. 20 Lakhs (Rs. 10 Lakhs in NE India).

  • You must be an e-commerce operator and have an online marketplace where other merchants and businesses offer products to clients.

  • All GST-registered taxpayers who have chosen neither the GST composition scheme nor a Unique Identification Number must file this return.

  • Non-resident taxpayers are not eligible to file this return.

  • You must retain detailed records of all taxes collected at the point of sale for transactions conducted via your online platform.

How to File GSTR 8 Online?

Here are the steps to follow to file GSTR 8 return online. 

  • Step 1: Access the website of the GST portal.

  • Step 2: Log in to the page with your credentials.

  • Step 3: Navigate to the ‘Services’ tab. 

  • Step 4: Click on the ‘Returns’ option. Choose ‘Returns Dashboard’ from the drop-down menu. 

  • Step 5: Fill in the details of the financial year and month for which you are filing the return.

  • Step 6: Now, click on ‘PREPARE ONLINE’ in order to continue.

  • Step 7: Fill in the details in different sections.

  • Step 8: Once all of the details have been uploaded, click "Preview GSTR 8." Then, validate the submitted data and select "Proceed to File."

  • Step 9: 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.

  • Step 10: You may view the interest under the "Details of Interest" title for the delay in paying the TCS debt, filing the TCS return, etc., if any.

  • Step 11: Click the "Payment of Tax" window after viewing the interest tile to input the information of taxes paid for that specific month.

  • Step 12: Lastly,  accept the declaration for submitting the GSTR-8, select "File GSTR 8” and submit it. 

How to File GSTR 8 Using GSTR 8 Offline Utility?

The GSTR 8 offline utility is an excel-based tool that helps e-commerce operators create the TCS return in Form GSTR 8, which must be submitted on the GST site.

 

Here are the steps to follow for filing GSTR 8 offline utility. 

  • Step 1: Access the online portal of https://www.gst.gov.in/.

  • Step 2: You are not obligated to log into the page in order to download the GSTR 8 offline utility form. 

  • Step 3: Go to the ‘Downloads’ tab. Choose ‘Offline Tools’ from the drop-down menu. 

  • Step 4: Now select the ‘GSTR8 Offline Tool’ option.

  • Step 5: You will be redirected to the new page. Click on ‘Download’.

  • Step 6: The form will be downloaded.

  • Step 7: Now, fill in the tables with the necessary details.

  • Step 8: After filling out the form, you are required to upload it on the GST site.

  • Step 9: Log in to the GST portal with your credentials.

  • Step 10: Go to the ‘Services’ menu. 

  • Step 11: Click on the ‘Returns’ option. Choose ‘Returns Dashboard’ from the drop-down menu. 

  • Step 12: Fill in the details of the financial year and month for which you are filing the return.

  • Step 13: Now, click on ‘PREPARE OFFLINE’ and upload the GSTR 8 offline utility form.

  • Step 14: Once successfully uploaded, you will view the notification on the screen.

GSTR 8 Late Fees & Penalty

If you fail to file GSTR 8 return on time, you will be obligated to pay a penalty of Rs. 200 (Rs. 100 CGST and Rs. 100 SGST/UTGST) per day. However, the taxpayer is only subject to a maximum penalty of Rs. 5,000.

In addition to the late payment penalty, the taxpayer is also subject to an annual interest charge of 18%, which is based on the amount of unpaid tax.

GSTR 8 FAQs

Is it mandatory to file GSTR 8?

Yes, it's important for e-commerce organisations to file GSTR 8 return as it contains information about the supplies made using the platform and the TCS that was paid for those sales.

Is there any offline tool for filing Form GSTR 8?

Yes, you can file for GSTR 8 offline by downloading the GSTR 8 offline utility form, filling in the details, and uploading it to the GST portal.

Do I need to file Form GSTR 8 even if no TCS liability is there in the tax period?

No, it's not necessary to file a GSTR 8 return if there is no TCS liability. 

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