The 60-second version
GSTR-8 is monthly return for e-commerce operators who collect 1% TCS on net taxable supplies — file by 10th of next month and credit sellers via GSTR-2B.
GSTR-8 is TCS operator — sellers file GSTR-1 separately
E-commerce operators who facilitate supply through marketplace must collect 1% TCS (0.5% CGST + 0.5% SGST or 1% IGST) and file GSTR-8 monthly.
Returning NRIs launching Amazon, Flipkart, or own marketplace must register as TCS operator, collect TCS on seller payouts, and reconcile with seller GSTINs.
Outward lane: GSTR-1 guide for seller outward supply filing.
Marketplace GST lanes
| Return | Rate | Role |
|---|---|---|
| GSTR-8 | 1% TCS | E-commerce operator |
| GSTR-1 | Outward | Seller on platform |
| GSTR-7 | 2% TDS | Government deductor |
| GSTR-3B | Self-assess | Seller ITC offset |
GSTR-8 sequence
Operator registration
E-commerce operator GSTIN.
Collect 1% TCS
On net taxable supply.
Deposit TCS
Electronic cash ledger.
File GSTR-8
Monthly by 10th.
Seller 2B
TCS credit to seller GSTIN.
TCS loop
GSTR-8 kit
- Operator GSTIN.
- Seller GSTIN list.
- TCS challan.
- GSTR-8 ACK.
- Payout reconciliation.
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Seller obligation
TCS is not final tax for seller — seller still files GSTR-1 and GSTR-3B and claims TCS as credit.
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0 of 4 checked
vs GSTR-7?
GSTR-8 e-commerce TCS; GSTR-7 government GST TDS.
Own inventory?
Regular GSTR-1 + 3B — TCS only on facilitating third-party sellers.
Seller credit?
TCS in seller GSTR-2B — offset in GSTR-3B.
Late fee?
Per day late fee on GSTR-8 — seller credit delayed until filed.
OIDAR SaaS?
May need UIN lane — classify supply before TCS registration.
Annual return?
Operator and sellers file GSTR-9 separately.
Your tax year is already running.
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