GSTR 8 is one of the GST returns that is to be filed monthly by e-commerce operators who charge TCS (Tax Collected at Source). Continue reading to find out more about GSTR 8 format, eligibility to file, due date, penalties, the return filing process, making revisions, etc.
About GSTR 8 Return
GSTR 8 is a special GST return which is filed by e-commerce companies who deduct TCS (Tax Collected at Source) from their consumers. The return includes the details of supplies made by an e-commerce operator through its online platform and the TCS collected on these supplies.