Sellers do not file GSTR-8; the ecommerce operator (marketplace) files it and reports TCS collected against each seller's GSTIN. Your task is to reconcile: compare the operator's reported net supplies and TCS on the GST portal with your GSTR-1 and marketplace settlement reports, explain differences, raise them with the operator, and then track the credit in your electronic cash ledger.
Who files GSTR-8, and what the seller actually does
The search phrase suggests you file GSTR-8, but that return belongs to the ecommerce operator that collects tax at source (TCS). It reports, by seller GSTIN, the supplies made through its platform and the TCS collected, after adjusting for returns. It is due after the month ends; confirm the current due date on the GST portal.
As a seller, your job is a reconciliation and claim exercise: confirm that the values and TCS the operator reported against your GSTIN match your own books, and that the credit shows up where it should. Your own return is GSTR-1 (and GSTR-3B), not GSTR-8.
What to gather before you start
Keep these ready for the month you are reconciling:
- Operator-reported data on the GST portal for your GSTIN (TCS details as made available in your auto-drafted or statement views). Check which view shows this in the current portal layout.
- Your GSTR-1, including the section for supplies made through ecommerce operators, as per the current return format.
- Marketplace settlement and sales reports, such as the Myntra Excel reports, with order-level gross sales, cancellations and returns.
- The TCS lines in the settlement report or rate card, to see what the operator says it deducted.
- Your electronic cash ledger statement.
Do not assume a TCS rate from memory. The applicable rate is set by notification, so confirm the latest rate with your tax adviser or the official GST notifications.
Step-by-step TCS credit reconciliation
- Fix the period. Use the same tax period on every document, and note the order-date versus return-date basis the operator uses.
- Build your net value by operator and state. From settlement data, take gross sales less cancellations and returns recognised in the month.
- Pull the operator's reported values. Note the net taxable value and TCS reported against your GSTIN, state-wise if available.
- Compare three figures: your GSTR-1 value for the operator, your settlement-based net value, and the operator's GSTR-8 value.
- Explain each difference (see the table below) and tag it as timing, error or dispute.
- Check the TCS amount. It should follow the operator's reported net value at the notified rate. If the value matches but TCS does not, the gap is in the operator's calculation or your settlement deduction.
- Raise exceptions with the operator in writing, with order IDs, and keep the thread for audit.
- Confirm the credit in your electronic cash ledger and record it in your books.
Common reasons for mismatches
| Gap | Likely cause | What to do |
|---|---|---|
| Operator value lower than yours | Returns reported by operator in the same month, but you account for them later | Align return timing; carry forward as a timing difference |
| Operator value higher than yours | Orders missed in your GSTR-1 or wrong period | Check order-level data and correct through the permitted amendment route |
| State-wise differences | Wrong place of supply or GSTIN mapping | Verify ship-to state and the GSTIN used by the operator |
| TCS differs, value matches | Calculation or deduction error | Raise a query with the operator with settlement proof |
| No data for a month | Operator has not filed or filed late | Follow up with the operator; do not claim credit that is not reflected |
Claiming and tracking the credit
Once the operator's return is filed, check how the TCS appears for your GSTIN and whether it has been credited to your electronic cash ledger. Use that credit only as the current rules allow, typically to pay tax liability in cash. Confirm the exact mechanism and any time limits with your tax adviser, because portal flows and rules change.
Keep a running schedule: month, operator, value reported, TCS reported, TCS credited, and open items. A credit that is overstated in your books but missing on the portal will surface at year-end, when it is hardest to fix.
Making it repeatable
Do this every month, soon after the operator's filing date, not once a year. If you sell on several marketplaces, the volume of order-level matching grows quickly. Tools such as MarketplaceMetrics by Fundle can reconcile marketplace sales and settlements and track returns, so the net value you compare against the operator's report is already clean. Whatever you use, keep sign-off with finance and a record of every query raised.
Worked example
Illustrative example only; all figures are made up for explanation.
| Item | Amount (₹, illustrative) |
|---|---|
| Gross sales through one marketplace, month | 10,00,000 |
| Less cancellations and returns in your books | 1,00,000 |
| Your net value | 9,00,000 |
| Net value reported by operator in GSTR-8 | 8,70,000 |
| Difference | 30,000 |
On checking order data, ₹30,000 relates to returns the operator recorded this month, while you recorded them next month. This is a timing difference. Note it, expect it to reverse, and verify that the TCS credited follows the operator's reported value at the notified rate. If the order data showed no such returns, you would raise a query with the operator instead.
Questions and answers
Do sellers file GSTR-8?
No. GSTR-8 is filed by the ecommerce operator that collects TCS. Sellers file their own GSTR-1 and GSTR-3B, and reconcile the operator's reported values and TCS against their records before treating the TCS credit as received.
Where can I see the TCS reported against my GSTIN?
TCS details reported by operators are made available on the GST portal for your GSTIN. The exact statement or view can change with portal updates, so check the current layout or ask your tax adviser which view to use.
What if the operator's value does not match my GSTR-1?
First check timing of returns and cancellations, then state mapping and missing orders. If the gap remains, send the operator order-level evidence in writing. Correct your own return through the permitted amendment route only if the error is yours.
Which TCS rate should I use to check the amount?
Use the rate currently notified under GST law, not an old figure. Confirm it from the official notification, your marketplace seller agreement or settlement report, and your tax adviser, since rates and conditions can be revised.