GSTR-8 ( Return of TCS under GST )
What is Form GSTR-8?
Form GSTR-8 is a Statement of TCS (Tax Collected at Source) to be filed by E Commerce Operators.
Form GSTR-8 contains the details of taxable supplies and the amount of consideration collected by such operator pertaining to the supplies made by other suppliers through such e commerce operator and amount of TCS collected on such supplies.
2. Form GSTR-8 comprises of which tables?
Form GSTR-8 comprises of following tables:
1. Table 3: Details of Supplies attracting TCS (Can be filled using the Offline Utility or online on the GST Portal)
- Table 4: Amendment to details of supplies attracting TCS in respect of earlier statement (Can be filled using the Offline Utility or online on the GST Portal)
- Table 5:Details of Interest on account of late payment of TCS amount(Auto calculated on GST Portal)
4. Table 6&7: Payment of Tax (Can be done only online on the GST Portal)
Who needs to file Form GSTR-8?
Form GSTR-8 is to be filed by every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it.
Is it mandatory to file Form GSTR-8?
Filing of Form GSTR-8 for every tax period is not mandatory.
E-commerce operator is mandatorily required to file GSTR-8 for a tax period only when
- they have collected any TCS amount during the said tax period or
- they have to amend any details declared in earlier Return on their own or on account of any details rejected by supplier which is auto-populated in Table 4 in that tax period.
By when do I need to file the Form GSTR-8 and is there any late fee for late filing?
The due date for filing Form GSTR-8 for a particular tax period is 10th day of the succeeding month or amended by Government by notification from time to time.
Currently there is no late fee for filing of form GSTR-8 beyond the due date.
However, interest will be charged in case of delay in discharging of TCS liability beyond the due date.
From where can I as a taxpayer file Form GSTR-8?
Form GSTR-8 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer.
The path is Services > Returns > Returns Dashboard.
Is there any Offline Tool for filing Form GSTR-8?
Yes. Form GSTR-8 return can be filed through offline mode.
Can the date of filing of Form GSTR-8 be extended?
Yes, date of filing of Form GSTR-8 can be extended by Government through notification.
What are the pre-conditions for filing Form GSTR-8?
Pre-conditions for filing of Form GSTR-8 are:
- E-commerce Operator should be a registered person and should have an active GSTIN during the tax period for which return is intended to be filed.
- E-commerce Operator should have valid User ID and password.
- E-commerce Operator should also have valid & non-expired/non-revoked digital signature (DSC) where DSC is applicable or a mobile number registered on portal to file return through EVC verification.
- E-commerce Operator has collected TCS amount.
How can I discharge my TCS liability?
TCS liability can be discharged through Electronic Cash Ledger only.
How can I offset my liabilities?
You can offset the liabilities by clicking the 6, 7. Payment of Tax tile.
- If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional amount of cash payment will be required. You may create challan for that additional amount of cash required directly by clicking on the CREATE CHALLAN button at the bottom of page.
- If available cash balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities, no additional cash payment is required for offsetting liability.
Do I need to file Form GSTR-8 even if no TCS liability is there in the tax period?
If E-commerce operator do not have any TCS liability in any particular tax period and also there is no transaction that has been auto-populated in table 4 of GSTR-8 of that particular tax period due to rejection of TCS details by the supplier in TDS/TCS credit received table, filing of Form GSTR-8 will not be mandatory for the said tax period. Otherwise, it is mandatory to file Form GSTR-8 for a particular tax period in which TCS has been collected or details are auto populated in table 4.
What are the modes of signing Form GSTR-8?
You can file Form GSTR-8 using DSC or EVC.
(a) Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html
(b) Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
Can I preview Form GSTR-8 before filing?
Yes, you can view/download the preview of Form GSTR-8 by clicking on ‘PREVIEW DRAFT GSTR 8’ before filing on the GST Portal.
What happens after Form GSTR-8 is filed?
After Form GSTR-8 is filed:
- ARN is generated on successful filing of the Form GSTR-8 Return.
- An SMS and an email are sent to the applicant on his registered mobile and email id.
- The details provided in Table 3 and Table 4 are sent to counter-party for action (Accept/Reject).
- The return will be available in the Dashboard of tax officer
I am not able to amend TCS details in Table 4 of Form GSTR-8. Why?
Amendment of TCS details in Table 4 of Form GSTR-8 cannot be made when
- the TCS details have already been accepted by counter party, or
- the TCS details has already been amended once.
When can I amend TCS details in Table 4 of Form GSTR-8?
Amendment of TCS details in Table 4 is allowed only once in case
- original TCS details has not been accepted by the supplier in TDS/TCS credit table or
- the same has been rejected by the supplier.
After amendment, it will go back to the supplier.
Once the TCS details have been accepted by the supplier, then no amendment of the same is allowed at E-commerce Operator’s end.
Whether E commerce Operator is required to file any other Return under GST
The operator is also required to file an annual statement by 31st day of December following the end of the financial year in which the tax was collected in FORM GSTR-9B.
How can actual suppliers claim credit of TCS?
Answer: The amount of TCS deposited by the operator with the appropriate Government will be reflected in the electronic cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator in FORM GSTR-8 in terms of Rule 67 of the CGST Rules, 2017.
The said credit can be used at the time of discharge of tax liability by the actual supplier.
How is TCS to be credited in cash ledger? Whether the refund of such TCS credit lying in the ledger would be allowed at par with the refund provisions contained in section 54(1) of the CGST Act, 2017?
Answer: TCS collected is to be deposited by the ecommerce operator separately under the respective tax head (i.e. Central tax / State tax / Union territory tax / Integrated tax). Based on the statement (FORM GSTR-8) filed by the ecommerce opertaor, the same would be credited to the electronic cash ledger of the the actual supplier in the respective tax head.
If the supplier is not able to use the amount lying in the said cash ledger, the actual supplier may claim refund of the excess balance lying in his electronic cash ledger in accordance with the provisions contained in section 54(1) of the CGST Act, 2017.
Whether payment of TCS through Input Tax Credit of operator for depositing TCS as per Section 52 (3) of the CGST Act, 2017 is allowed?
Answer: No, payment of TCS is not allowed through Input Tax Credit of e-Commerce operator.
It is very common that customers of ecommerce companies return goods. How these sales returns are going to be adjusted?
Answer: An e-commerce company is required to collect tax only on the net value of taxable supplies made through it.
In other words, value of the supplies which are returned (supply return) may be adjusted from the aggregate value of taxable supplies made by each supplier (i.e. on GSTIN basis).
In other words, if two suppliers “A” and “B” are making supplies through an ecommerce operator, the “net value of taxable supplies” would be calculated separately in respect of “A” and “B”.
If the value of returned supplies is more than supplies made on behalf of any of such supplier during any tax period, the same would be ignored in his case.
What is meant by “net value of taxable supplies”?
Answer: The “net value of taxable supplies” means the aggregate value of taxable supplies of goods or services or both, other than the services on which entire tax is payable by the e-commerce operator, made during any month by a registered supplier through such operator reduced by the aggregate value of taxable supplies returned to such supplier during the said month.
Under Section 52, ecommerce operator collects TCS at the net of returns. Sometimes sales return is more than sales and hence can negative amount be reported?
Answer: Negative amount cannot be declared.
There will be no impact in next tax period also.
In other words, if returns are more than the supplies made during any tax period, the same would be ignored in current as well as future tax period(s).