{"id":57796,"date":"2025-07-09T12:28:55","date_gmt":"2025-07-09T06:58:55","guid":{"rendered":"https:\/\/www.techjockey.com\/blog\/?p=57796"},"modified":"2025-07-11T16:10:22","modified_gmt":"2025-07-11T10:40:22","slug":"what-is-gstr-8","status":"publish","type":"post","link":"https:\/\/www.techjockey.com\/blog\/what-is-gstr-8","title":{"rendered":"What is GSTR-8 and How to File It on GST Portal?"},"content":{"rendered":"\n

The Indian digital marketplace is a juggernaut, with Amazon and Flipkart alone receiving more than 5 million orders each day. If current predictions hold true, this booming sector would go on to become a $350 billion industry by 2030. In this digital spurt, GSTR-8 is the unsung hero of tax compliance.<\/p>\n\n\n\n

Form GSTR-8 not only ensures that all the money spent online is accounted for, but it also makes certain that every tax collected gets reported and every supplier gets their rightful credit. So, let\u2019s explore what GSTR-8 means and what the GSTR-8 filing process looks like. And while at it, also try and understand why this form is so crucial for the digital economy.<\/p>\n\n\n\n

<\/span>What GSTR-8 Mean?<\/span><\/h2>\n\n\n\n

GSTR-8 return is a monthly GST return meant to be filed by e-commerce operators who collect Tax Collected at Source (TCS) on transactions made through their websites. These operators are required to deduct 1% TCS on the net value of taxable supplies made through their platform and deposit it with the government.<\/p>\n\n\n\n

Form GSTR-8 is where they report all such transactions and the TCS collected. It basically serves as a bridge between the e-commerce operator, the Indian government, and the suppliers.<\/p>\n\n\n\n

<\/span>Who Should File Form GSTR-8?<\/span><\/h2>\n\n\n\n

Each and every e-commerce operator registered under GST and mandated to collect TCS on outward supplies of goods and\/or services must file the GSTR-8 return. This is a legal requirement and not something optional for operators who qualify.<\/p>\n\n\n\n

<\/span>Who Classifies as an E-commerce Operator?<\/span><\/h2>\n\n\n\n

An e-commerce operator is anyone with ownership or control of a digital or electronic space to conduct electronic commerce. This includes\u2026<\/p>\n\n\n\n