Tag: #GSTR-8

Tax Collection at Source by E-Commerce Operators under Section 52(1) of the GST Act [GSTR-8]

In India’s evolving GST framework, the digital commerce ecosystem has its own compliance architecture. GSTR-8 is one such compliance requirement designed specifically for e-commerce marketplaces that collect Tax Collected at Source (TCS). The form captures monthly transactional data—particularly the supplies executed through an online platform and the corresponding TCS deducted.