GSTR-8 GST TCS Return Filing, Fully Managed by Experts
Monthly GSTR-8 filing for e-commerce operators — TCS at 1% collected under Section 52 on the net value of taxable supplies computed, deposited and reported by the 10th, with credit passed to every supplier. 100% online, with due-date reminders and zero hidden charges.
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What Is GSTR-8 TCS Return?
A quick, plain-language explanation before the details.
GSTR-8 is the monthly return through which an e-commerce operator reports the tax collected at source on the net value of supplies made through its platform, deposits it, and passes the credit to suppliers.
Section 52 of the CGST Act, 2017 requires an e-commerce operator to collect tax at 1% (0.5% CGST + 0.5% SGST, or 1% IGST) on the net value of taxable supplies made through it by other suppliers, and to report the collection in Form GSTR-8.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
GSTR-8 is filed every month for which TCS is collected, for as long as the operator facilitates taxable supplies and is liable to collect TCS under Section 52.
Quick Facts
Is This Service Right for You?
Ideal for
- E-commerce operators required to collect TCS under Section 52
- Online marketplaces facilitating supplies by third-party sellers
- Aggregator platforms collecting payments on behalf of suppliers
- Operators registered separately for TCS on the GST portal
- Platforms making taxable supplies through registered sellers
- E-commerce operators who must file every month without fail
You may need this if
- You are an e-commerce operator collecting TCS under Section 52
- You facilitate taxable supplies by suppliers on your platform
- You have collected TCS at 1% on the net value of supplies
- You need the collected TCS to reflect in each supplier’s ledger
- You are not yet registered for TCS and need to be
- You have missed months to regularise with late fee and interest
Not sure if you need this?
Talk to an Expert →Why Filing GSTR-8 on Time Is Important
Timely, accurate GSTR-8 filing deposits the collected tax with government and passes the credit to your suppliers. Here is why it matters.
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01
Avoid Late Fees
Missing the 10th deadline attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST) and interest at 18% per annum on the tax.
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02
Passes Credit to Suppliers
Until GSTR-8 is filed, the collected TCS cannot reflect in the supplier’s electronic cash ledger for set-off.
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03
Correct 1% Collection
TCS must be collected at 1% on the net value of taxable supplies — errors invite mismatch and recovery.
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04
Avoid Recovery
Failure to collect or deposit TCS can lead to recovery of the amount with interest and penalty from the operator.
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05
TCS Registration Mandatory
Every e-commerce operator must hold a separate TCS registration before collecting and reporting the tax.
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06
Fully Online
Share your platform supply and collection data over WhatsApp or email — we compute the TCS and file. Zero office visits.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A valid separate GST registration as a TCS collector under Section 52
- Net value of taxable supplies made through the platform for the month
- Correct supplier GSTINs against each supply and collection
- TCS collected at 1% (0.5% CGST + 0.5% SGST, or 1% IGST inter-state)
- Access to the GST portal to file GSTR-8 and deposit the tax by the 10th
Everything You Need. One Professional Team.
Operator & TCS Registration Check
Confirm your e-commerce operator status and TCS registration are in order.
Net Value Computation
Work out the net value of taxable supplies — gross supplies less returns.
TCS Computation
Compute TCS at 1% (0.5% CGST + 0.5% SGST, or 1% IGST) on the net value.
Supplier-wise Detail
Capture supplier- and GSTIN-wise supply and collection data for the month.
Tax Deposit
Help deposit the collected TCS on the portal before the due date.
GSTR-8 Filing
File Form GSTR-8 on the portal before the 10th of the following month.
Credit Reconciliation
Ensure the collected TCS reflects in each supplier’s electronic cash ledger.
ARN & Reminders
Share the ARN acknowledgement and send reminders before every 10th.
What You’ll Receive
What Details Are Required to File GSTR-8?
GSTR-8 is supplier-wise, so the key input is the accurate net value of supplies with correct GSTINs. Keep your platform records and GST login ready — everything is collected securely online.
GST Account Details
To access & file on the portal- GSTIN of the e-commerce operator (TCS registration)
- GST portal login credentials
- Confirmation of separate TCS registration under Section 52
Supply & Collection Details
For TCS computation- Gross value of taxable supplies made through the platform
- Value of supplies returned during the month
- Supplier GSTINs against each supply
- Break-up of intra-state (CGST+SGST) and inter-state (IGST) supplies
Payment & Reconciliation
For deposit and credit- TCS deposited via challan on the portal
- Details needed to reconcile with each supplier’s ledger
- Any earlier month amendments to report
Collect 1% on the net value
TCS is collected at 1% (0.5% CGST + 0.5% SGST) on the net value of taxable supplies — gross supplies less returns — made through the platform.
TCS registration is mandatory
Every e-commerce operator must hold a separate TCS registration under Section 52 before collecting and filing GSTR-8.
Credit flows to the supplier
The collected TCS reflects in the supplier’s electronic cash ledger once GSTR-8 is filed, for set-off against their liability.
File by the 10th
GSTR-8 is due by the 10th of the following month. Late filing attracts a ₹200/day late fee and 18% interest.
Don’t have all the documents?
We’ll identify what your case needs →How GSTR-8 Filing Works (Step by Step)
The entire filing happens online on the official GST portal at gst.gov.in.
Share supplies
Send the month’s platform supply, returns and collection data with supplier GSTINs over WhatsApp or email. No office visit required.
Net value computed
We work out the net value of taxable supplies — gross supplies less returns — for each supplier.
TCS computed
TCS is computed at 1% (0.5% CGST + 0.5% SGST, or 1% IGST) on the net value.
Deposit & file
The collected TCS is deposited via challan and Form GSTR-8 is filed on the portal before the 10th, with the ARN shared.
Credit to suppliers
The collected TCS reflects in each supplier’s electronic cash ledger for set-off against their liability.
GSTR-8 — Key Due Dates
| Stage | Expected Time |
|---|---|
| Collect TCS at 1% on net supplies | During the month |
| Deposit collected TCS via challan | By the 10th |
| File GSTR-8 for the month | By the 10th of next month |
| Credit reflects in supplier’s cash ledger | On successful filing |
GSTR-8 and the collected TCS are due by the 10th of the month following collection. Late payment of the collected tax carries interest at 18% per annum; late filing attracts a late fee of ₹200 per day.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Monthly | Collect TCS at 1% on net supplies · File GSTR-8 by the 10th · Deposit the collected tax by the 10th |
| Per Supplier | Ensure credit reflects in each supplier’s cash ledger · Correct supplier GSTIN mismatches promptly · Reconcile collections supplier-wise |
| Payments | Deposit collected TCS via challan · Interest at 18% p.a. on late deposit · Late fee of ₹200/day on late GSTR-8 |
| Event-Based | Amend earlier collections where required · Handle recovery notices for non-collection · Maintain the separate TCS registration |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Confirm your operator status and TCS registration yourself
- Compute the net value of supplies per supplier
- Compute TCS at 1% and deposit before the 10th
- File GSTR-8 accurately every month
- Reconcile that credit reaches each supplier’s cash ledger
- Handle amendments for earlier-month errors
- Risk mismatches, notices, late fees and interest
With TaxClue
- Operator status and TCS registration verified for you
- Net value of supplies computed accurately
- TCS computed at 1% and deposited before the 10th
- GSTR-8 filed on time every month
- Credit reconciled to each supplier’s cash ledger
- Amendments handled cleanly across months
- Fewer mismatches, no missed deadlines
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
Ongoing GST TCS Compliance
Monthly
- Collect TCS at 1% on net supplies
- File GSTR-8 by the 10th
- Deposit the collected tax by the 10th
Per Supplier
- Ensure credit reflects in each supplier’s cash ledger
- Correct supplier GSTIN mismatches promptly
- Reconcile collections supplier-wise
Payments
- Deposit collected TCS via challan
- Interest at 18% p.a. on late deposit
- Late fee of ₹200/day on late GSTR-8
Event-Based
- Amend earlier collections where required
- Handle recovery notices for non-collection
- Maintain the separate TCS registration
Penalties & Consequences
What is at stake if you do not comply
- Late fee of ₹200/day and 18% interest per annum on late GSTR-8 and deposit
- The supplier cannot claim the TCS credit until GSTR-8 is filed
- Non-collection or non-deposit of TCS leads to recovery with interest
- TCS registration is mandatory for every e-commerce operator
- A mismatch between GSTR-8 and the supplier’s ledger triggers notices
Regulatory Updates 2025–26
- 2025: E-commerce operators collect TCS under Section 52 and file GSTR-8; the collected tax reflects in the supplier's electronic cash ledger.
- 2025: The credit from TDS/TCS returns is auto-populated to the supplier's electronic cash ledger for set-off against liability.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries with deep GST expertise.
End-to-End
From net-value computation to GSTR-8 filing — fully managed, minimal effort from you.
On-Time Filing
Reminders before every 10th so you never miss a monthly deadline.
100% Online
Everything over WhatsApp / email — no office visits required.
Transparent Fees
A clear quote upfront — ₹0 hidden professional charges.
Credit Assured
We ensure the collected TCS reaches each supplier’s electronic cash ledger.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is Form GSTR-8 and who files it?
What is the due date for filing GSTR-8?
At what rate is GST TCS collected under Section 52?
What is the “net value of taxable supplies” for TCS?
How does the supplier claim the TCS collected?
Is a separate registration needed to collect GST TCS?
What is the penalty for filing GSTR-8 late?
What happens if an operator fails to collect or deposit TCS?
Can GSTR-8 be revised after filing?
How is TCS calculated on supplies made through the platform?
Do suppliers on an e-commerce platform need GST registration?
How do I file GSTR-8 on the GST portal?
What documents do I need to file GSTR-8?
How much does it cost to file GSTR-8 — is there a government fee?
What is the difference between GSTR-7 and GSTR-8?
Official Sources & Legal References
Every regulatory figure on this page — due dates, TCS rate, net-value basis and penalties — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — File GSTR-8Official portal to file the monthly GSTR-8 and deposit the collected TCS
- CGST Act, 2017 — Section 52The tax-collection-at-source provision governing e-commerce operators · India Code
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017, plus circulars and notifications on GST TCS
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on filing GSTR-8
Related Guides
TCS — Section 206C Complete Guide
Read guide ArticleE-Commerce Seller Income Tax — ITA 2025
Read guide ArticleElectronic Ledgers & GST Payment
Read guide ArticleGST Payment via Challan — Step by Step
Read guide ArticleGSTR-1 & GSTR-3B — Sections 37 & 39
Read guide ArticleITC Matching & GSTR-2B Auto-Population
Read guideGSTR-8 TCS Return Resources — All Free
Get Your GSTR-8 GST TCS Return Filed Right
Expert-managed GST TCS filing — TCS at 1% computed on net supplies, deposited and reported in GSTR-8 before the 10th, with credit passed to every supplier. Free consultation, zero hidden charges.