GSTR-8 is the monthly return filed by e-commerce operators (ECOs) for reporting Tax Collected at Source (TCS) under Section 52 of the CGST Act. Platforms like Amazon, Flipkart, Swiggy, and Uber must collect 1% TCS on the net taxable value of supplies made through their platform.
Any platform that facilitates supply of goods/services and collects payment on behalf of sellers:
Collects TCS on all sales made by third-party sellers through amazon.in platform.
TCS collection on seller transactions through Flipkart marketplace and Myntra.
Collects TCS on restaurant partner sales facilitated through their platforms.
TCS on driver-partner earnings from rides booked through the platform.
TCS on hotel and travel bookings where the platform facilitates payment.
TCS on supplier sales made through the social commerce platform.
| Component | Rate | Applicability |
|---|---|---|
| CGST TCS | 0.5% | Intra-state supplies through e-commerce |
| SGST/UTGST TCS | 0.5% | Intra-state supplies through e-commerce |
| IGST TCS | 1% | Inter-state supplies through e-commerce |
| Total effective rate | 1% | Same rate for both intra & inter-state |
Details of all supplies made through the e-commerce platform — supplier GSTIN, taxable value, TCS collected (CGST, SGST, IGST), and net value payable to supplier.
Corrections to details reported in previous GSTR-8 returns — changes in supplier details, taxable values, or TCS amounts.
Total TCS collected during the month — CGST, SGST/UTGST, IGST, and Cess components. Auto-calculated from Table 3.
Details of TCS deposited to government from the electronic cash ledger. Must match the liability in Table 5.
Interest on late TCS deposit (18% p.a.) and late filing fee. ₹200/day (₹100 CGST + ₹100 SGST), max ₹5,000.
E-commerce operators must register under GST regardless of turnover threshold. Apply using GST REG-01. TCS responsibility is automatic for all ECOs.
When remitting payment to sellers, deduct 1% TCS from the net taxable value of supplies. TCS is collected at the time of payment to the seller, not at the time of sale.
Deposit collected TCS to government by the 10th of the following month. Create challan and pay through the electronic cash ledger on the GST portal.
Login to gst.gov.in → Returns → GSTR-8 → Select month → Enter supplier-wise details of supplies and TCS collected (Table 3).
Cross-verify TCS data with seller records. The TCS collected will appear in sellers' GSTR-2B for them to claim credit.
Preview summary → Verify TCS liability matches deposit → File via DSC or EVC → Download acknowledgment. Sellers can now claim TCS credit.
How TCS affects sellers operating through e-commerce platforms:
TCS collected by ECO appears in the supplier's GSTR-2B. Supplier accepts the TCS, and the amount is credited to their electronic cash ledger.
Suppliers receive 99% of the taxable value (1% retained as TCS). The 1% TCS is available as cash ledger balance to offset GST liability.
Suppliers must reconcile TCS reflected in GSTR-2B with their own sales records. Any mismatch should be raised with the ECO for correction in next month's GSTR-8.
If TCS credit exceeds GST liability, suppliers can claim refund of the excess amount through the regular refund process on the GST portal.
GSTR-8 must be filed by the 10th of the month following the month in which TCS was collected. For example, TCS collected in March 2026 must be reported in GSTR-8 by April 10, 2026.
No. TCS is collected only on the net taxable value of the supply — excluding GST. For example, if a product sells for ₹1,000 + ₹180 GST = ₹1,180, TCS is 1% of ₹1,000 = ₹10.
E-commerce operators cannot allow unregistered sellers to make inter-state supplies through their platform. For intra-state supplies by unregistered sellers, the ECO may be deemed the supplier and must pay GST under Section 9(5).
TCS (Section 52) is collected by e-commerce operators from seller payments. TDS (Section 51) is deducted by government bodies from supplier payments. Different entities, different sections, different return forms (GSTR-8 vs GSTR-7).
Yes, the ECO can claim ITC on their regular business purchases (infrastructure, technology, marketing) through their normal GSTR-3B filing. TCS is a separate obligation that does not affect their own ITC claims.