Know everything about GSTR-8 form filed by e-commerce operators registered under the GST. Visit earlyGST guide section to know the significance of filing GSTR-8.

All you Need to Know about Form GSTR-8

Last Update Date : January 09, 2018

What is Form GSTR-8?

The Goods and Services Tax Return 8 is a monthly statement to be filed by e-commerce operators registered under GST to collect tax at source.

Who can file Form GSTR-8?

The e-commerce operators file GSTR-8.

Who is an e-Commerce Operator?

E-commerce operator means any person who owns, operates or manages the digital or electronic facility or platform for electronic commerce.

When to file Form GSTR-8?

The last day for filing this return is before the 10th of the subsequent month. (e.g., If you are filing the GSTR-8 for April 2018 then, you have to file it before the 10th of May 2018.)

What Details are Included in Form GSTR-8?

GSTR-8 contain the details pertaining to:

  • supplies, by both registered taxable persons and unregistered persons, made to customers through the taxpayer’s e-commerce portal,
  • amount of tax collected at source,
  • amount of tax payable, and
  • amount of tax paid

Proforma of Form GSTR-8

Here you can see the complete format of the Form GSTR-8.

Headings that Appear under GSTR-8 and their Significance

# Headings Details to be furnished
1 GSTIN (Goods and Services Taxpayer Identification Number ) 15 digit state-wise PAN number which will be auto-populated at the time of filing a return.
2 Name of the person liable to Collect the tax Will be auto-populated when a taxpayer will login to the common GST portal
3 Return Period Period/month or year of tax to which the Return pertains (for which GSTR-8 is being filed); to be selected from drop-down menu
4 Supplies made to registered taxable persons Here, transactions of the supplies made to registered taxable person by the e-commerce marketplace merchant through the e-commerce operator are furnished. Details include:
· GSTIN of the supplier· Gross value of supplies
5 Amendments to supplies made to registered and unregistered taxable persons Any amendments in the above-mentioned supplies’ details (invoice/contract/payment) will be furnished under this head. Respective changes in amounts of IGST, SGST, and CGST taxes are also mentioned here.
6 Supplies made to unregistered taxable persons Here, transactions of the supplies made to unregistered taxable person by the e-commerce marketplace merchant through the e-commerce operator are furnished.
7 Amendments to supplies made to unregistered taxable persons Any amendments in the above mentioned supplies’ details through e-commerce operator will be furnished under this head.
8 Details of tax collected at source (TCS) The entire details pertaining to TCS are furnished here along with suppliers’ details.
9 Liability – payable and paid Under this head, based on the above-mentioned details, the following amounts of the available tax credit and tax liability get auto-computed. Details appear here are:
· Tax collected at source Payable(TCS)· Interest on delayed payment of TCS·         Fees for late filing of GSTR

Upon filling up all the sections of the GSTR-8, a taxpayer is required to declare the authenticity of the document and sign it electronically. Either this can be verified using a DSC or an Aadhaar based verification system.

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