GSTR-8 Due Date — Filing Calendar 2026-27
Due Date
10th of every month
What is GSTR-8?
GSTR-8 is the monthly return filed by e-commerce operators who are required to collect Tax Collected at Source (TCS) on net taxable supplies made through their platform. It details all supplies made through the operator and the TCS collected and deposited.
Who files it?
E-commerce operators (like marketplace platforms) who are required to collect TCS under Section 52 of the CGST Act. This does not apply to operators making supplies on their own account.
Frequently Asked Questions — GSTR-8
What is the GSTR-8 due date?
GSTR-8 is due on the 10th of every month. For example, GSTR-8 for June 2026 is due on 10th July 2026.
What is GST TCS and who collects it?
GST TCS (Tax Collected at Source) is collected by e-commerce operators at 1% (0.5% CGST + 0.5% SGST) on net taxable supplies facilitated through their platform. Sellers can claim this as ITC.
Can a seller supplying through an e-commerce platform claim GSTR-8 TCS credit?
Yes. The TCS reflected in a seller's GSTR-2B (from the operator's GSTR-8) can be claimed as a credit in the seller's electronic cash ledger.
Does GSTR-8 apply to all e-commerce businesses?
No. GSTR-8 is filed only by operators who facilitate supply of goods/services by other suppliers through their platform and collect payment on their behalf. Businesses selling their own products online do not file GSTR-8.