GSTR-8 Due Date: Summary of Tax Collected at Source (TCS) and Deposited by E-Commerce Operators under GST Laws for June 2026

E-commerce operators liable to collect Tax Collected at Source (TCS) under the GST law must ensure timely deposit of the tax collected and filing of Form GSTR-8. For TCS collected during June 2026, the due date for filing GSTR-8 and depositing the TCS is 10 July 2026.

Who is Required to Collect TCS under GST?

As per Section 52 of the Central Goods and Services Tax (CGST) Act, 2017, every electronic commerce operator (other than an agent) who collects consideration on behalf of suppliers is required to collect TCS on the net value of taxable supplies made through its platform.

Following CBIC Notification No. 15/2024 – Central Tax dated 10 July 2024, the TCS rate is:

• 0.5% on the net value of taxable supplies.

• 0.25% CGST + 0.25% SGST for intra-State supplies.

• 0.5% IGST for inter-State supplies.

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E-commerce operators liable to collect TCS are required to obtain GST registration irrespective of turnover.

Due Date for June 2026

For TCS collected during June 2026:

• Return: Form GSTR-8

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• Due Date: 10 July 2026

• Purpose: Reporting supplies made through the e-commerce platform and the TCS collected and deposited with the Government.

The amount collected as TCS must also be deposited by the same due date.

Information to be Reported in GSTR-8

The monthly return should include:

• Supplier-wise details of taxable supplies made through the platform.

• Net value of taxable supplies.

• Amount of TCS collected.

• Amendments relating to earlier tax periods, if any.

After successful filing, the TCS details are reflected in the supplier's electronic cash ledger, enabling the supplier to utilize the credit for payment of GST liability.

Consequences of Delayed Filing

Failure to file GSTR-8 or deposit TCS within the prescribed time may result in:

• Late fee under the CGST and SGST Acts.

• Interest on delayed payment of TCS.

• Delay in credit appearing in suppliers' electronic cash ledgers.

• Compliance notices and reconciliation issues for both the operator and suppliers.

Best Practices for E-Commerce Operators

Before filing GSTR-8, operators should:

• Reconcile platform sales with accounting records.

• Verify supplier GSTINs.

• Ensure accurate computation of the net taxable value.

• Deposit TCS before filing the return.

• Complete filing before the due date to avoid interest and late fees.

Conclusion

Timely filing of GSTR-8 and prompt deposit of TCS are essential GST compliance obligations for e-commerce operators. Accurate reporting ensures that suppliers receive timely credit in their electronic cash ledger and helps avoid unnecessary disputes and penalties. E-commerce operators should review their June 2026 transactions and complete the filing by 10 July 2026.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: GSTR-8 for TCS collected by e-commerce operators during June 2026 is due on 10 July 2026. File on time to ensure smooth GST compliance.

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