Due Dates GSTR-8 — Monthly TCS Return (E-commerce Operators)
GSTR-8 — Monthly TCS Return (E-commerce Operators)
CGST Act 2017 s.52
Monthly TCS return by e-commerce operators required to collect tax at source under s.52. Due 10th of following month.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 10th of following month | s.47(1) CGST (covers s.52 returns post-Finance Act 2022): ₹100/day per Act (₹200/day total); max ₹5,000 per Act (₹10,000 total) | TCS rate is 0.5% on the net value of taxable supplies. Applies to marketplace operators like Amazon, Flipkart, Zomato. |
| FY 2025-26Current | 10th of following month | s.47(1) CGST (covers s.52 returns post-Finance Act 2022): ₹100/day per Act (₹200/day total); max ₹5,000 per Act (₹10,000 total) | TCS rate is 0.5% on the net value of taxable supplies. Applies to marketplace operators like Amazon, Flipkart, Zomato. |
| FY 2026-27 | 10th of following month | s.47(1) CGST (covers s.52 returns post-Finance Act 2022): ₹100/day per Act (₹200/day total); max ₹5,000 per Act (₹10,000 total) | TCS rate is 0.5% on the net value of taxable supplies. Applies to marketplace operators like Amazon, Flipkart, Zomato. |
FY-specific notes
FY 2024-25: TCS rate is 0.5% on the net value of taxable supplies. Applies to marketplace operators like Amazon, Flipkart, Zomato.
FY 2025-26: TCS rate is 0.5% on the net value of taxable supplies. Applies to marketplace operators like Amazon, Flipkart, Zomato.
FY 2026-27: TCS rate is 0.5% on the net value of taxable supplies. Applies to marketplace operators like Amazon, Flipkart, Zomato.
TCS rate and quantum of applicable supplies have been amended over time — confirm the current notified rate before advising e-commerce clients.
Interactive tools for this compliance
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 47 CGST — Late Fee for GSTR-7 (TDS Return under GST) →