{"id":75717,"date":"2025-07-31T15:55:24","date_gmt":"2025-07-31T10:25:24","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=75717"},"modified":"2025-07-31T15:55:28","modified_gmt":"2025-07-31T10:25:28","slug":"how-to-file-gstr-8-on-gst-portal","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/how-to-file-gstr-8-on-gst-portal\/","title":{"rendered":"How to File GSTR 8 on GST Portal in 2025?"},"content":{"rendered":"\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GSTR-8 must be filed monthly by GST-registered e-commerce operators who collect TCS on behalf of sellers.<\/li>\n\n\n\n<li>The due date for filing GSTR-8 is the 10th of the month following the relevant tax period.<\/li>\n\n\n\n<li>Late filing incurs a penalty of \u20b9200 per day (\u20b9100 CGST + \u20b9100 SGST), capped at \u20b95,000, along with 18% annual interest.<\/li>\n\n\n\n<li>Form GSTR-8 includes TCS details, corrections to previous returns, and interest payable, all of which must be submitted online on the GST portal.<\/li>\n\n\n\n<li>Timely filing of GSTR-8 ensures suppliers receive proper credit in their GSTR-2A, aiding in transparent tax reconciliation.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>GSTR-8 is a mandatory return filing form for GST-registered e-commerce operators. It includes details of supplies as well as tax collected at source, ensuring transparency between the supplier and the e-commerce operator. Learn how to file GSTR-8 on the GST portal to experience a smooth journey in the filing process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is GSTR-8?<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Is-GSTR-8.jpg\" alt=\"What Is GSTR-8?\" class=\"wp-image-75863\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Is-GSTR-8.jpg 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Is-GSTR-8-300x200.jpg 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Is-GSTR-8-150x100.jpg 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Is-GSTR-8-768x512.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Form GSTR-8 must be filed by all e-commerce operators registered under GST who are liable to collect Tax Collected at Source (TCS) on outward supplies of goods and\/or services made through their platform by sellers registered with them. <\/p>\n\n\n\n<p>It includes information about details of supplies effected and the total consideration collected by the e-commerce operator on behalf of other suppliers using the platform.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who Must File GSTR-8?<\/strong><\/h2>\n\n\n\n<p>All GST-registered e-commerce operators need to file GST returns in Form GSTR-8. E-commerce operators are persons managing a digital\/electronic\/online platform to sell products or services. An example of an e-commerce platform is Amazon, where sellers sell their products to intended buyers. It is mandatory for e-commerce businesses to file GSTR-8 returns.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Last Date to File GSTR-8<\/strong><\/h2>\n\n\n\n<p>You need to file GSTR-8 returns for a month by the 10th of the next month. Here are the due dates for each month:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Month<\/strong><\/td><td><strong>Last Date of Filing GSTR-8<\/strong><\/td><\/tr><tr><td>March 2025<\/td><td>10th April 2025<\/td><\/tr><tr><td>April 2025<\/td><td>10th May 2025<\/td><\/tr><tr><td>May 2025<\/td><td>10th June 2025<\/td><\/tr><tr><td>June 2025<\/td><td>10th July 2025<\/td><\/tr><tr><td>July 2025<\/td><td>10th August 2025<\/td><\/tr><tr><td>August 2025<\/td><td>10th September 2025<\/td><\/tr><tr><td>September 2025<\/td><td>10th October 2025<\/td><\/tr><tr><td>October 2025<\/td><td>10th November 2025<\/td><\/tr><tr><td>November 2024<\/td><td>10th December 2025<\/td><\/tr><tr><td>December 2025<\/td><td>10th January 2026<\/td><\/tr><tr><td>January 2026<\/td><td>10th February 2026<\/td><\/tr><tr><td>February 2026<\/td><td>10th March 2026<\/td><\/tr><tr><td>March 2026<\/td><td>10th April 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Late Fees, Interest and Penalty Associated with GSTR-8<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"599\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Late-Fees-Interest-and-Penalty-Associated-with-GSTR-8.jpg\" alt=\"Lates fees interest and penalty associtaed with GSTR-8\" class=\"wp-image-75866\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Late-Fees-Interest-and-Penalty-Associated-with-GSTR-8.jpg 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Late-Fees-Interest-and-Penalty-Associated-with-GSTR-8-300x200.jpg 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Late-Fees-Interest-and-Penalty-Associated-with-GSTR-8-150x100.jpg 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Late-Fees-Interest-and-Penalty-Associated-with-GSTR-8-768x511.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Late filing of GSTR-8 attracts a penalty of \u20b9200 per day, wherein \u20b9100 is for CGST and SGST each. The maximum penalty amount can be \u20b95,000. For IGST (Integrated Goods and Services Tax), no late fee is levied for delayed filing of GSTR-8.<\/p>\n\n\n\n<p>In addition to the penalty, an interest of 18% needs to be paid on the tax amount. The duration to calculate the interest is the day following the due date of return filing to the date of payment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Pre-requisites for Filing GSTR-8<\/strong><\/h2>\n\n\n\n<p>Here are the pre-conditions to file GSTR-8:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The e-commerce operator needs to be a registered person (taxable person) with an active GSTIN during the concerned tax period.<\/li>\n\n\n\n<li>He\/she should have a valid user ID and password.<\/li>\n\n\n\n<li>The e-commerce operator needs to have a valid DSC (Digital Signature Certificate) or mobile number to receive OTP for EVC (Electronic Verification Code).<\/li>\n\n\n\n<li>He\/she should have collected TCS on taxable supplies.<\/li>\n\n\n\n<li>Your business\u2019s aggregate turnover must exceed \u20b920 lakh (\u20b910 lakh for North Eastern states) to qualify.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">How to File GSTR-8 on the GST Portal?<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"599\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/How-to-File-GSTR-8-on-the-GST-Portal.jpg\" alt=\"How to File GSTR-8 on the GST Portal?\" class=\"wp-image-75867\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/How-to-File-GSTR-8-on-the-GST-Portal.jpg 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/How-to-File-GSTR-8-on-the-GST-Portal-300x200.jpg 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/How-to-File-GSTR-8-on-the-GST-Portal-150x100.jpg 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/How-to-File-GSTR-8-on-the-GST-Portal-768x511.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Here is the process to file GSTR-8 monthly returns on the unified portal:<\/p>\n\n\n\n<p>Step 1: Navigate and log in to the GST portal.<\/p>\n\n\n\n<p>Step 2: Go to the \u2018Services\u2019 option and then \u2018Returns\u2019 and \u2018Return Dashboard\u2019.<\/p>\n\n\n\n<p>Step 3: Choose the financial year and month of filing the return.<\/p>\n\n\n\n<p>Step 4: Select \u2018Prepare Online\u2019. Alternatively, you can choose \u2018Offline Utility\u2019 if required.<\/p>\n\n\n\n<p>Step 5: Fill in the required information under each tile displayed on the dashboard. The screen will show these 3 tiles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tile 3 \u2013 This section requires you to enter the TCS details for the current month.<\/li>\n\n\n\n<li>Tile 4 \u2013 Use this section to make corrections to TCS details from previous periods.<\/li>\n\n\n\n<li>Tile 5 \u2013 This tile displays the interest amount payable in case of any delay in remitting the collected tax to the government.<\/li>\n<\/ul>\n\n\n\n<p>Step 6: In Tile 3 titled &#8216;Details of Supplies Attracting TCS&#8217;, enter the following information and then click on \u2018Save\u2019:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GSTIN of the Supplier (the supplier\u2019s name will auto-populate)<\/li>\n\n\n\n<li>Details of supplies made to and returns from the supplier by both registered and unregistered persons<\/li>\n\n\n\n<li>TCS amount collected under IGST, CGST, and SGST as applicable<\/li>\n<\/ul>\n\n\n\n<p>Step 7: In Tile 4 titled &#8216;Amendment to Details of Supplies Attracting TCS&#8217;, enter the corrected information for any incorrect entries submitted in previous months.<\/p>\n\n\n\n<p>There are 2 scenarios that may require filing amendments to details made in the returns:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amendments uploaded by the e-commerce operator: This option allows the correction of supplier-wise details for a specific month and financial year that were previously uploaded incorrectly by the e-commerce operator.<\/li>\n<\/ul>\n\n\n\n<p>When you click on the &#8216;Amend TCS Details&#8217; option, you will be able to make corrections to the vendor&#8217;s GSTIN, the values reported for both registered and unregistered vendors and the TCS amount deducted from those supplies. Enter the correct details, click on \u2018Save\u2019 and then navigate back to the Amendment menu.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rejected by supplier: Under this option, you can view the transaction details that have been either rejected or modified by the supplier.<\/li>\n<\/ul>\n\n\n\n<p>You can edit the entries shown on the screen based on the rejection or modifications submitted by the supplier and enter the corrected details. The screen will present the same options as the &#8216;Uploaded by E-Commerce Operator&#8217; section, with values suggested by the supplier.<\/p>\n\n\n\n<p>Step 8: Once you have entered the corrected information, select \u2018Save\u2019 and return to the Amendment menu.<\/p>\n\n\n\n<p>Step 9: Tap on &#8216;Preview GSTR-8&#8217; once all details are uploaded. Review the information carefully and then click on &#8216;Proceed to File&#8217;.<\/p>\n\n\n\n<p>Step 10: When the status of GSTR-8 changes to &#8216;Ready to File&#8217;, Tiles 5 (Details of Interest) and Tiles 6 and 7 (Payment of Tax) will become active.<\/p>\n\n\n\n<p>Step 11: Check for any interest applicable on delayed payment of TCS liability, late filing of the TCS return or other related charges under the &#8216;Details of Interest&#8217; tile.<\/p>\n\n\n\n<p>Step 12: After reviewing the interest details, click on the &#8216;Payment of Tax&#8217; tile to enter the tax payment information for the relevant month.<\/p>\n\n\n\n<p>Step 13: Lastly, preview the draft GSTR-8 and accept the declaration to proceed with the filing. Then, click on &#8216;File GSTR-8&#8217; and complete the process using the authorised signatory\u2019s Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why Is GSTR-8 Significant?<\/strong><\/h2>\n\n\n\n<p>GSTR-8 reflects all supplies made through an e-commerce platform along with the TCS collections. As a result, suppliers can claim input tax credit on the TCS collected by the e-commerce operator once the e-commerce companies file GSTR-8. This TCS is reflected in Part C of Form GSTR-2A of the supplier.<\/p>\n\n\n\n<p>For instance, X Enterprise supplies garments of \u20b920,000 using Amazon. As an e-commerce operator, Amazon will deduct TCS of 1% and deposit \u20b9200 with the government. X Enterprise\u2019s GSTR-2A will reflect \u20b9200 in Part C of the form after Amazon files GSTR-8.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p>Knowing how to file GSTR-8 on the GST portal can help you save time and money in the filing process. In addition, it can help you avoid errors and mistakes while filing the GSTR-8 form. Ensure you adhere to the deadlines of filing the form to avoid penalties and interests imposed fo\/faqr late payment and filing.<\/p>\n\n\n\n<p>Adherence to deadlines for filing helps in business compliances, vendor payments and vendor management to ensure vendor delights as a complete supply chain solution. A registered taxpayer operating using an e-commerce platform, thus, should mandatorily file Form GSTR-8.<\/p>\n\n\n\n<p>\ud83d\udca1If you want to streamline your invoices and make payments via credit or debit card or UPI, consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1753938549834\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Who is required to file GSTR-8?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>GSTR-8 must be filed by every e-commerce operator registered under GST who is required to collect Tax Collected at Source (TCS) on outward taxable supplies made through their platform. This includes platforms like Amazon, Flipkart, etc. Operators must collect and deposit TCS from sellers and report the details in GSTR-8. Filing this form is mandatory, even if there is no TCS during a tax period (NIL return).<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1753938582354\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What information is included in GSTR-8?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>GSTR-8 contains details of taxable outward supplies made through the e-commerce platform by registered\/unregistered suppliers, and the TCS amount collected. It also includes amendments to past TCS data and any interest payable for delays. This data helps suppliers claim TCS credit in Form GSTR-2A. Accurate filing ensures proper reconciliation and compliance.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1753938588419\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the due date for filing GSTR-8?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>GSTR-8 must be filed monthly, on or before the 10th day of the following month. For instance, GSTR-8 for July 2025 must be filed by 10th August 2025. Timely filing is important to avoid penalties and ensure seamless credit flow to suppliers. Late filing may affect vendor relationships and tax credit reflection in GSTR-2A.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1753938595850\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What are the penalties for late filing of GSTR-8?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>A delay in filing GSTR-8 attracts a late fee of \u20b9200 per day (\u20b9100 CGST + \u20b9100 SGST), capped at \u20b95,000. There\u2019s no late fee for IGST, but an interest of 18% per annum is charged on delayed TCS remittance. The interest is calculated from the day after the due date to the date of actual payment. Prompt filing helps avoid these extra costs.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1753938609482\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>How can I file GSTR-8 on the GST portal?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>To file GSTR-8, log in to the <a href=\"\">GST portal<\/a>, go to Services \u2192 Returns \u2192 Return Dashboard, select the period, and choose \u2018Prepare Online\u2019. Fill TCS details (Tile 3), make corrections (Tile 4), and review interest or payments (Tile 5-7). After previewing, file the return using DSC or EVC. Keeping all supplier and tax data ready ensures smooth filing.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways GSTR-8 is a mandatory return filing form for GST-registered e-commerce operators. It includes details of supplies as well as tax collected at source, ensuring transparency between the supplier and the e-commerce operator. Learn how to file GSTR-8 on the GST portal to experience a smooth journey in the filing process. What Is GSTR-8? [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":75861,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-75717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/75717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=75717"}],"version-history":[{"count":3,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/75717\/revisions"}],"predecessor-version":[{"id":75880,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/75717\/revisions\/75880"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/75861"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=75717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=75717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=75717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}