Important Keywords: Notification No. 06/2025 – Central Tax, GSTR-8 due date extended, GSTR-8 December 2024, GST TCS return, e-commerce operator GST return, Finodha GSTR filing,
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Table of Contents
[F. No. CBIC-20021/2/2025-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 10th January, 2025
Notification No. 06/2025 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
G.S.R…..(E).- In exercise of the powers conferred by first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator, in FORM GSTR-8, under sub-section (4) of section 52 of the said Act read with rule 67 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 12th day of January, 2025.
(Raushan Kumar)
Under Secretary to Government of India
Frequently Asked Questions (FAQs): Notification No. 06/2025 – GST
Q1: What is the objective of Notification No. 06/2025 – Central Tax?
Answer:
This notification extends the due date for furnishing GSTR-8 for the month of December 2024. E-commerce operators now have time until 🗓️ 12 January 2025 to file the return that reports supplies made through their platform and the TCS collected.
📌 Ensure timely filing with Finodha experts: https://finodha.in/gst-return-filing/
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Q2: Who is required to file GSTR-8?
Answer:
GSTR-8 must be filed by e-commerce operators registered under GST who collect tax at source (TCS) under Section 52 of the CGST Act. This includes platforms like Amazon, Flipkart, Zomato, and other digital marketplaces.
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Q3: What is TCS under GST and how does it relate to GSTR-8?
Answer:
TCS (Tax Collected at Source) is collected by e-commerce operators from the payments made to suppliers on their platform. GSTR-8 captures:
✔️ Details of outward supplies made through the platform
✔️ Amount of TCS collected
✔️ Tax payable and paid
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Q4: What is the original due date and what has it been extended to?
Answer:
The original due date for GSTR-8 filing is the 10th of the following month. For December 2024, it was 10 January 2025. Now, under Notification No. 06/2025, it is extended to 12 January 2025.
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Q5: What happens if the GSTR-8 return is not filed by 12 January 2025?
Answer:
Late filing attracts:
❌ Late fees of ₹200/day (₹100 CGST + ₹100 SGST)
❌ Delayed credit reflection in supplier’s ledger
❌ Risk of compliance issues and departmental notices
💼 Avoid late penalties: https://finodha.in/gst-compliance/
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Q6: How does GSTR-8 benefit the suppliers?
Answer:
GSTR-8 ensures that:
✔️ The tax collected is reflected in the supplier’s cash ledger
✔️ The supplier can adjust the TCS against their tax liability
✔️ It adds credibility and transparency to e-commerce transactions
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Q7: Can multiple suppliers be reported in a single GSTR-8?
Answer:
Yes ✅. E-commerce operators must report all supplier-wise transactions made through their platform for the specific month, along with TCS collected for each.
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Q8: Can GSTR-8 be revised after filing?
Answer:
No. Once filed, GSTR-8 cannot be revised. Any correction must be carried out in the next return period.
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Q9: Is TCS collected inclusive of CGST and SGST/IGST?
Answer:
Yes. TCS is collected as per the applicable tax on supplies (CGST + SGST or IGST). The rate is generally 1% (0.5% CGST + 0.5% SGST or 1% IGST).
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Q10: How can Finodha help with GSTR-8 compliance?
Answer:
Finodha offers end-to-end GST return services:
✔️ Accurate supplier data import
✔️ TCS computation & reconciliation
✔️ Timely return filing
✔️ TCS credit management
🧾 Book your GST compliance session: https://finodha.in/gst-return-filing/
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✅ Final Summary:
Notification No. 06/2025 – Central Tax provides a 2-day extension for e-commerce platforms to furnish GSTR-8 for December 2024. This extra time ensures accurate reporting and seamless TCS credit for suppliers. File by 12 January 2025 to avoid late fees.
📎 Finodha’s Business Solutions:
• GST Registration: https://finodha.in/online-gst-registration/
• Business Setup: https://finodha.in/setup-business/
• Private Limited Compliance: https://finodha.in/roc-compliance-for-private-limited-company/
• Digital Signature (DSC): https://finodha.in/online-dsc-digital-signature-certificate/
Download PDF: Notification No. 06/2025 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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