GST E-Commerce Return (GSTR 8)

GSTR-8 is a monthly return that must be filed by e-commerce operators registered under the Goods and Services Tax (GST) regime in India. It is also known as the GST E-Commerce Return.

The GSTR-8 return is used to provide details of supplies made through e-commerce platforms and the amount of tax collected on such supplies. E-commerce operators must file GSTR-8 by the 10th of the following month, providing details of all supplies made by registered suppliers through their platform.

The details required to be furnished in the GSTR-8 return include the GSTIN of the supplier, the amount of supplies made, the tax collected on such supplies, and the amount of tax paid to the government. E-commerce operators are also required to provide details of any TCS (Tax Collected at Source) collected during the month.

It is important for e-commerce operators to file GSTR-8 correctly and on time, as failure to do so may result in penalties and interest. It is also important for suppliers selling through e-commerce platforms to ensure that their details are correctly reported in the GSTR-8 return filed by the e-commerce operator, as this will impact their GST compliance.