GSTR-8 Due Date

Tax collected at source, not deducted

GSTR-8 is filed by e-commerce operators required to collect tax at source (TCS) on the net value of taxable supplies made through their platform by third-party sellers. It's the e-commerce operator's obligation, not the individual seller's — a marketplace collects TCS on behalf of its registered sellers and reports it collectively through GSTR-8.

Like GSTR-7, GSTR-8 is due by the 10th of the following month, and the TCS collected becomes available as credit to the underlying sellers once the operator files — a delayed GSTR-8 delays every affected seller's TCS credit for that period, not just the operator's own compliance record.

A reconciliation point for marketplace sellers

Sellers operating across multiple e-commerce platforms should reconcile the TCS shown in each platform's GSTR-8 filing against their own sales records for that platform — discrepancies between what a marketplace reports as TCS collected and what a seller expects can indicate a classification error, a missed transaction, or a timing mismatch between when a sale was made and when it was reported. Since this credit flows automatically into the seller's own return once GSTR-8 is filed, catching a mismatch early avoids reconciling a whole year's discrepancies at annual-return time.