GSTR-8

 is a mandatory monthly return filed by registered E-commerce Operators in India who are required to collect Tax Collected at Source (TCS) under the GST framework. This return captures details of all taxable supplies, supplies returned, and the amount of TCS collected from vendors selling goods or services through their digital marketplace. Filing GSTR-8 is critical because the TCS data automatically populates into the sellers' GST portals, allowing them to claim their rightful tax credits.