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GSTR 8 is a type of GST return to being filed by the e-commerce operator who is required to deduct TCS(Tax Collected at Source) under GST. GSTR 8 filing will comprise details like the supplies effected through the e-commerce platform and the amount of tax collected at source (TCS) from e-commerce sellers and their GSTIN. To help taxpayers prepare their GSTR 8 return offline, Goods and Service Tax Network(GSTN) has provided an Excel-based GSTR 8 offline utility. The e-commerce operators can prepare their GSTR 8 form details offline by generating the JSON file. Once the return is prepared using offline utility, it is to be uploaded on GST Portal for filing GSTR 8.
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