GSTR-8
Definition
The monthly return filed by e-commerce operators who collect tax at source (TCS) under GST. It reports supplies made through the platform and the TCS collected on behalf of the sellers.
Related Terms in India GST
GSTR-9
The annual GST return consolidating a regular taxpayer's monthly or quarterly returns for a financial year. It reconciles outward supplies, input tax credit and tax paid across the year into a single statement.
GSTR-9C
A GST reconciliation statement that ties the figures in the annual return (GSTR-9) to the taxpayer's audited financial statements. It applies to taxpayers above a prescribed turnover and is filed on a self-certification basis.
GSTR-10 (Final Return)
The final return filed when a GST registration is cancelled or surrendered. It reports stock held and any tax payable on that stock as on the date registration ends, closing out the taxpayer's GST obligations.
GSTR-2
The inward-supplies return originally envisaged in the GST design, where a buyer would report purchases to match against supplier data. Its filing was suspended, and the system instead relies on the auto-drafted GSTR-2A and GSTR-2B for input credit.
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