How to File GSTR-8 on GST Portal


GSTR-8


E-commerce is a very Fast Growing Industry. Nowadays you can make your own website and start your E-commerce Business Very easily. But Main Requirement is GST Registration.  After Implementation of 18 Months still, GST is still complicated for 99% peoples. But don’t worry Start Your Own Business in on the Internet and get a GST Registration.
The return in Form GSTR-8 needs to be filed on the GST Portal by 10th of the next month. Every e-Commerce operator who is required to collect taxes at source (TCS) for all the taxable supplies made through it, must file GSTR 8. The details of such taxable supplies and the tax collected at source by the e-commerce operator need to be reported in the GSTR-8 form.
ई-कॉमर्स एक बहुत तेजी से बढ़ता उद्योग है। आजकल आप अपनी खुद की वेबसाइट बना सकते हैं और
अपना ई-कॉमर्स बिजनेस बहुत आसानी से शुरू कर सकते हैं। लेकिन मुख्य आवश्यकता जीएसटी पंजीकरण है।
18 महीने के कार्यान्वयन के बाद भी, 99% लोगों के लिए जीएसटी अभी भी जटिल है।
लेकिन चिंता न करें इंटरनेट पर अपना खुद का व्यवसाय शुरू करें और जीएसटी पंजीकरण प्राप्त करें,
और समय पर अपना रिटर्न भी भरे ।

फॉर्म GSTR-8 में रिटर्न अगले महीने की 10 तारीख तक GST पोर्टल पर दर्ज करना होगा। प्रत्येक ई-कॉमर्स
ऑपरेटर को इसके माध्यम से किए गए सभी कर योग्य आपूर्ति के लिए स्रोत (TCS) पर करों को इकट्ठा करने
की आवश्यकता होती है, उसे GSTR 8 दाखिल करना चाहिए। GSTR-8 फॉर्म में सूचित किया जाना चाहिए।

Filing GSTR-8 on GST portal - Here is the step-by-step guide:


Step-1: Login to GST portal.

Step-2: Click on Services>>Returns>>Returns Dashboard;



Step-3: File Return then Select financial year and month for which the return needs to be filed; Click on Search.

Step-4: Click on “PREPARE ONLINE” appearing below GSTR-8 in the dialogue box.


GSTR-8


Alternatively, one can file using the offline utility
Step-5: Enter details in each tile that appears on the dashboard.  The next screen displays the following three tiles:
  • Tile 3 – Here the details of Tax collected at source (TCS) related to the current month is required to be disclosed.
  • Tile 4 – This option can be used to amend the details relating to the earlier period. Since the GSTR-8 for the month of October 2018 is the first return, there would be no amendments in the first month.
  • Tile 5 – To view the details of the interest payable for delay in payment of taxes collected to the government.
GSTR-8


1. Enter following details in the tile 3 “Details of Supplies attracting TCS” & Click on ‘Save’.
  • GSTIN of Supplier (the suppliers’ name gets auto-populated)
  • The gross value of supplies made and returned to such Supplier by registered as well as unregistered persons;
  • Enter the amount collected at source under IGST/ CGST/ SGST heads.

GSTR-8




2. Enter the correct details against erroneous entries uploaded for any of the previous months in Tile 4- “Amendment to details of Supplies attracting TCS”.  
GSTR-8




There are two instances which would require the filing of amendments in the returns:
a. Uploaded by the e-commerce operator
Under this option, correction can be made in supplier-wise details related to the particular month and financial year which has been incorrectly uploaded by the e-commerce operator in the earlier period.





Upon clicking the “Amend TCS Details”, option for correcting GSTIN of the vendor, values mentioned against registered vendors and unregistered vendors and TCS deducted against such supplies can be amended.

GSTR-8



Fill in the correct details, click on Save and return back to Amendment menu.
b. Rejected by supplier
Under this option, the details of transactions rejected/modified by Supplier will appear.

GSTR-8





We can edit the entry appearing on the screen based on such rejection/modification uploaded by the supplier and fill in the corrected details.  The screen will display the same options as in case of “Uploaded by E-Commerce Operator” with the values suggested by the Supplier.

GSTR-8






After entering the corrected data, click on Save and return back to Amendment menu.
Step-6: Click on “Preview GSTR 8” once all the details have been uploaded. Then, verify the data uploaded and click on “Proceed to File”.
Step-7: Once the status of GSTR-8 is updated to “Ready to File”, this will enable tile 5 “Details of interest” and tile 6, 7  “Payment of Tax”.
GSTR-8





Step-8: View the interest on the delay in payment of the TCS liability, the filing of the TCS return, etc., under “Details of Interest” tile, if any.



Step-9: After viewing the interest tile, click on the “Payment of Tax” tile to enter the details of taxes paid for that particular month;
GSTR-8




Step-10: Finally, one can preview the draft GSTR-8 and acknowledge the declaration for filing the GSTR-8. Then, click on “File GSTR 8”.
Use Digital Signature Certificate (DSC) of the authorised signatory or Electronic Verification Code (EVC).