GST form guide · updated October 2026

GSTR-8 explained: tax collected at source by e-commerce operators

GSTR-8 is the monthly return in which an e-commerce operator reports the tax collected at source (TCS) on supplies made by sellers through its platform. It is due by the 10th of the following month. The TCS shows up for each seller, who accepts it to get credit in the electronic cash ledger.

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TCS under Section 52

An e-commerce operator that collects payment for supplies made by other suppliers through its platform must collect TCS on the net value of taxable supplies, meaning supplies made minus returns, other than supplies on which the operator itself pays tax under Section 9(5). The rate is currently 0.5 percent in total (0.25 percent CGST and 0.25 percent SGST, or 0.5 percent IGST). Operators must register for TCS regardless of turnover.

What GSTR-8 contains

  • Supplier-wise details of supplies made through the platform to registered and unregistered buyers
  • Returns and net taxable value for each supplier
  • TCS collected and payable
  • Amendments to earlier periods
  • Interest on late payment of TCS

Deadlines

GSTR-8 is due by the 10th of the month following collection, and the TCS is paid from the operator's cash ledger. An annual statement is also required under Section 52(5). Non-filing can lead to a GSTR-3A notice, and the portal does not accept returns once three years have passed from the due date.

For sellers on marketplaces

Sellers see the TCS in the TDS and TCS credit received section of the portal and in GSTR-2A. Accept correct entries to have the amount credited to the cash ledger. The net value reported by the operator should match the marketplace sales in your GSTR-1; officers do compare the two, and differences often lead to scrutiny notices. Reconcile operator settlement reports with your books every month, and a professional can help explain any differences that remain.

Get it handled for you

Want your returns filed and reconciled every month without mismatch notices? Our team handles it end to end. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

GSTR-8 — FAQs

What is the due date of GSTR-8?+
The 10th of the month following the month in which TCS was collected.
What is the TCS rate for e-commerce operators?+
Currently 0.5 percent of net taxable supplies in total, split equally between CGST and SGST for intra-state supplies, or as IGST.
How do marketplace sellers use TCS credit?+
Accept the TCS entries on the portal; the amount is credited to the electronic cash ledger and can be used to pay tax.
Is TCS collected on supplies where the operator pays tax itself?+
No. Supplies on which the e-commerce operator is liable to pay tax under Section 9(5) are outside TCS.
Can unused TCS credit be refunded?+
Yes. TCS credited to the cash ledger that is not needed for tax payment can be claimed as a refund of excess cash balance.
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