Check the credit
Compare the TCS in your records with your sales for the month. A gap means a return or a mismatch needs looking into.
GSTR-8 · E-commerce operator TCS
GSTR-8 explained: tax collected at source by e-commerce operators
GSTR-8 is the monthly return that e-commerce operators file to report the tax collected at source (TCS) on supplies made by sellers through their platforms. It is the marketplace side of the GST cycle: the operator collects a small amount on each net sale, deposits it, and the seller later uses that credit. This guide explains who files, the 1 per cent rate, the 10th due date and what sellers should check.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / The basics
What TCS under GST is
Tax collected at source is a mechanism that puts the tax on a platform's sales into the government's hands at the point of payment. The e-commerce operator collects a small amount, usually 1 per cent of the net taxable value, from the sales made through its site or app.
The collected amount is credited to the seller. This means the seller's own GST is reduced by what has already been collected, and the operator has a return to show what it has collected and paid over.
02 / Who files
Who files GSTR-8
The filer is the e-commerce operator, meaning the person that owns, operates or manages the digital platform. Sellers who make supplies through the platform do not file GSTR-8, but they must still report their own supplies and claim the TCS credit in their returns.
A platform is not always an operator.
The definition depends on the role the platform plays in the supply. Check the rules for your model, since a platform that only lists products may be treated differently from one that handles the sale.
03 / What GSTR-8 reports
The contents of the return
| Part | What it records | Why it matters |
|---|---|---|
| Seller details | GSTIN and the value of supplies by each seller | Lets the seller match the TCS to its sales |
| Net value | Taxable value after returns and adjustments | The base for the 1 per cent TCS |
| TCS amount | The CGST, SGST or IGST collected | The credit each seller can claim |
| Tax paid | The amount deposited with the government | Settles the operator's liability |
04 / Monthly process
How the monthly process runs
- 01
Calculate net value per seller
Take the value of each seller's supplies, after returns and adjustments, for the month.
- 02
Collect the TCS
Collect 1 per cent of the net taxable value at the time of the sale or payment, as the rules require.
- 03
Deposit and file
Pay the TCS to the government and file GSTR-8 by the due date, with the seller-wise breakdown.
- 04
Tell sellers
Make sure each seller can see its TCS credit in its own records, and resolve any difference quickly.
05 / For sellers
What sellers need to know
Claim it in your return
Use the TCS credit against your GST liability in your own return, following the normal rules.
Watch the cash flow
TCS reduces the cash you receive from each sale. It is recovered as credit, but the timing should be planned.
06 / Avoid these
Common GSTR-8 mistakes
Wrong net value
TCS is calculated on the net value after returns. Using the gross figure overstates the tax collected.
Missed seller entries
A seller left out of the return cannot see its credit, which causes disputes and delay.
Late filing
A late GSTR-8 attracts a late fee and interest on any TCS paid late.
Assuming every sale is covered
Sales outside the operator's platform are not covered by this mechanism. Check the position for each model.
Questions people ask
Frequently asked questions
What is GSTR-8?
GSTR-8 is the monthly return filed by an e-commerce operator. It reports the value of supplies made through its platform by registered sellers, and the tax collected at source (TCS) on those supplies. The operator collects the TCS when the seller is paid and deposits it with the government.
What is TCS under GST?
Tax collected at source is a small amount, generally 1 per cent, collected by the e-commerce operator on the net taxable value of supplies made by sellers through its platform. The operator collects it, and the seller gets credit for it, so the seller's GST liability is reduced by the amount already collected.
Who has to file GSTR-8?
An e-commerce operator that is required to collect TCS files GSTR-8. An operator is a person that owns, operates or manages a digital or electronic platform through which goods or services are supplied by others. Sellers do not file GSTR-8 for these supplies, but they do file their own returns.
What rate applies to TCS?
The usual rate is 1 per cent of the net taxable value, split equally between CGST and SGST for intra-state supplies, or charged as IGST for inter-state supplies. The rate and the base are set by the law and can be changed, so check the current position before pricing.
When is GSTR-8 due?
GSTR-8 is generally due by the 10th of the month after the month of the supply. Confirm the current due date on the portal, since it can change by notification.
How do sellers see the TCS?
The seller finds the TCS reported in its electronic records, and can use the credit against its GST liability. Sellers should check the amounts against their sales, because a mismatch can delay the credit they expect to claim.
What is the difference between TCS and TDS?
TCS is collected by an e-commerce operator on supplies made through its platform, and is reported in GSTR-8. TDS is deducted by a buyer or notified deductor when paying a supplier, and is reported in GSTR-7. The payer and the return are different.
Does TCS apply to every marketplace sale?
It applies to supplies made through the operator's platform where the operator is required to collect it. Sales made directly by a seller, without the platform, are outside this mechanism. Check the rules for your model before assuming the position.
What is the late fee for GSTR-8?
A daily late fee applies to a late GSTR-8, with a cap, and interest applies to any TCS paid late. The amounts change by notification, so check the portal for the current position.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not collect TCS or file returns. Confirm the rules on the GST portal and speak to an adviser about your own platform or sales.
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This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.