GST TCS Compliance for August 2026: GSTR-8 Due by 10 September 2026

E-commerce operators required to collect Tax Collected at Source (TCS) under GST should complete their TCS payment and GSTR-8 compliance for August 2026 by 10 September 2026. The GST Portal confirms that Form GSTR-8 is generally due on the 10th day of the succeeding month, unless the Government extends the deadline by notification.

What is TCS under GST?

Under Section 52(1) of the Central Goods and Services Tax Act, 2017, an electronic commerce operator (ECO), not being an agent, is required to collect TCS on the net value of taxable supplies made through its platform by other suppliers where the consideration for those supplies is collected by the operator.

The “net value of taxable supplies” broadly means taxable supplies made through the operator during the month, reduced by taxable supplies returned during that month. Supplies covered under Section 9(5), where the ECO itself is liable to pay GST, are excluded for this purpose.

Applicable TCS Rate

The Government reduced the GST TCS rate with effect from 10 July 2024. As per Notification No. 15/2024-Central Tax dated 10 July 2024, along with corresponding Integrated Tax and Union Territory Tax notifications, the overall TCS rate was reduced from 1% to 0.5%.

Accordingly, the applicable rates are:

• Intra-State supplies: 0.25% CGST + 0.25% SGST/UTGST
• Inter-State supplies: 0.50% IGST
• Overall effective TCS rate: 0.50%

August 2026 Compliance Deadline

Under Sections 52(3) and 52(4) of the CGST Act, the TCS collected must be deposited with the Government and the prescribed monthly statement must be furnished within ten days after the end of the relevant month.

Therefore, for the August 2026 tax period:

• Compliance period: August 2026
• Form to be filed: GSTR-8
• TCS deposit due date: 10 September 2026
• GSTR-8 filing due date: 10 September 2026

The GST Portal also states that interest may apply where there is a delay in discharging the TCS liability, while late fee applies to delayed GSTR-8 filings for applicable tax periods.

What Should E-Commerce Operators Check?

Before filing GSTR-8, operators should reconcile:

• Taxable supplies made through the platform
• Sales returns and adjustments
• Supplier GSTIN-wise transaction details
• Intra-State and inter-State supplies
• Correct application of the revised 0.50% overall TCS rate
• TCS amounts collected and deposited

Suppliers should also review the TCS details reported by e-commerce operators, as the TCS deposited by the operator is made available to the supplier through the GST system.

Conclusion

E-commerce operators should ensure that TCS relating to August 2026 is correctly calculated, deposited and reported in Form GSTR-8 by 10 September 2026. Timely reconciliation can help avoid interest, late fees and mismatches in suppliers' TCS records.