As the e-commerce operator of a marketplace you file GSTR-8 every month by the 10th: the 0.5% TCS you kept on each registered seller's net taxable sales. Mercayo counts those figures as sellers' parts are delivered and returns are refunded, and gives you the month as a file to upload.
Before You Start
- Your store's GSTIN is in Settings › Taxes (the default registration). Without it there is no file.
- Every seller with a GSTIN has a valid one on their page. A GSTIN that fails its check is named on the screen, and the file waits until it is corrected.
- Collect 0.5% TCS is on in the marketplace settings (it is, unless your CA said otherwise).
Download the File
- Open Products › Seller Payouts and the TCS (GSTR-8) tab.
- Choose the month.
- Read the GST Portal File card. It sets three figures from the file against your ledger for the month: Gross sales, Returns and TCS (IGST + CGST + SGST). It says Matches the ledger when all three agree to the paisa.
- Press DOWNLOAD JSON. The file is named with your GSTIN and the month, for example
GSTR8_29ABCDE1234F1Z5_102026.json. - On the GST portal, open GSTR-8 for that month and upload the file (or import it into the portal's GSTR-8 offline tool first). DOWNLOAD CSV gives the same figures for your accountant.
What the File Holds
One line per supplier's GSTIN (two sellers under one GSTIN are added together), for the table of supplies made through you:
- the gross value of their supplies in the month;
- the value of supplies returned (refunded returns in the month);
- the net amount liable for TCS;
- the TCS: 0.5% IGST when the shopper is in another state, 0.25% CGST and 0.25% SGST within the seller's state.
Sellers without a GSTIN are not in GSTR-8, since no TCS is kept from them; the card says what they sold in the month, so the ledger's whole figure is accounted for.
When the Card Says Something
- Differs from the ledger: a figure in the file is not the ledger's. The card shows both amounts. Do not upload; write to Mercayo's support with the month.
- A seller's returns are more than their sales: that seller's net is below zero this month. Check the line with your CA before you upload.
- Add your store's GSTIN or a seller's GSTIN is not valid: correct it, then come back; DOWNLOAD JSON appears once the file can be made.
Amendments to an earlier month are made by your CA in the GST portal. Before you file with Mercayo's file for the first time, have your CA open it in the portal's GSTR-8 offline tool once.