How to File GSTR-8 using Offline Utility
- Rashmita Choudhary
- Jul 11, 2025
- 8 min read
GSTR-8 had to be filed by all online retailers who deduct TCS (tax collected at source) for all taxable supplies. Information about taxable supplies made and taxes collected by e-commerce operators appears in Form GSTR-8. The GSTR-8 Offline utility is an Excel-based tool designed to help electronic or e-commerce operators create their TCS return in Form GSTR-8, which they must then file on the GST system. To complete Table 3 of GSTR-8 with the details of transactions that qualify for TCS and Table 4 of GSTR-8 with modifications to previous periods, operators and GST specialists can use the offline tool. In this article, we will explain the process of filing GSTR-8 using the offline utility.
Table of Contents
Who Can Use the GSTR-8 Offline Tool
The GSTR-8 offline tool depends on Excel. When in offline mode, it makes return preparation easier. TCS deductors or GST experts can update the following data using this offline tool:
Transactions covered by TCS provisions under Section 52 of the CGST Act (table 3) and
Information concerning modifications is available in Table 4 of form GSTR-8.
Prerequisites for Using the GSTR-8 Offline Tool
A taxpayer must make use of:
Windows 7 and later versions
Microsoft Excel 2007 and later versions
Steps to Download GSTR-8 Offline Tool
Step 1: Visit the GST website.
Step 2: Select GSTR 8 Offline Utility under Downloads > Offline Tools.
Step 3: The page for returns will appear. Click the link to download.
Step 4: A cautionary note will appear. Press the "proceed." button. You will obtain a bundled GSTR-8 offline utility folder.
Step 5: Open the attached zip file and extract the GSTR8_offline_utility Excel file. With a right-click, select "Open."
Step 6: Press the button labeled "enable editing."
Proceed to the "read me" tab after selecting the "enable content" option. Before completing the worksheets, scroll down and carefully read the complete set of instructions.
The GSTR-8 offline tool has five worksheet tabs:
Read Me
Home
3 TCS
4 Amend
Suppliers Master
Steps to Fill Up GSTR-8 Tables on the Offline Utility
Step 1: Select the home tab to fill in the table-wise details. Input the fiscal year, GSTIN, and tax period.
Step 2: Select the "suppliers master" tab and enter the deductee's GSTIN, legal name, and trade name. Data populating tables 3 and 4 is made simple by updating details in this tab. Updates to the "suppliers master" tab are not required, though.
The serial number will be entered automatically in Column B. To remove any information from the master sheet, a taxpayer can navigate to the "action" column.
Step 3: Select "validate sheet."
If an error occurs, a yellow dialog box describing the error will appear along with the red-highlighted fields when you click the "validate sheet" button. Click the "validate sheet" button again after fixing the highlighted mistakes.
The pop-up notification "sheet successfully validated, no errors found" will show up if everything is in order. To continue, click "OK."
Step 4: Select the "3 TCS" tab and update the information below:
Column B: The deductee's GSTIN All of the GSTINs that changed in the supplier's master tab appear in a drop-down list in this column. The GSTIN can be manually entered or chosen from the master list. It is also possible to copy or paste GSTINs from another sheet by clicking the "enable suppliers' master drop-down" option. The button will change to "disable suppliers' master drop-down" when you click on it. The ability to copy and paste is now simple to utilize.
Enter the gross value of the supplies given to registered individuals in Column C.
Enter the value of the supplies that the registered individuals returned in Column D.
Enter the gross value of supplies given to unregistered individuals in Column E.
In Column F, enter the amount of the supplies that the unregistered people returned.
Column G: Using the information updated in columns C through F, the net amount owed for TCS will be automatically determined. Column G will automatically compute a negative amount if the values entered in D and F exceed the values entered in C and F.
Enter the combined tax amount in Column H. It must be at least 1% of the total amount owed to TCS.
Column I: Enter the central tax (CGST) amount in column I, ensuring it equals column J, which is 0.5% of the amount in column G.
Column J: Enter the state tax (SGST) amount, making sure that it equals column I, which is 0.5% of the amount provided in column G.
Column K: There are two choices in the drop-down list:
Add: For every row containing TCS data, select add.
Delete: To remove rows from previously uploaded data on the portal, utilize this option for future uploads.
Step 5: Click the "validate sheet" button. Column L will be blank if the validation is successful. If validation fails, column L will show the error identified in that specific row along with an error message. Error-prone cells will become red. The problem will appear in the yellow description box.
If there are any mistakes, fix them. Click "validate sheet" once again. The notification will appear if there are no errors. To continue, click "OK."
Step 6: Select the "4 amend" tab to see if the prior month's returns need to be changed. If not, disregard this tab. In this tab, enter the following information:
Columns B and C: From the drop-down menu, choose the month and year.
Choose the GSTINs from the drop-down list in columns D and E.
Enter the gross value of supplies given to registered and unregistered individuals as well as the gross value of supplies returned by registered and unregistered individuals in columns F, G, H, and I.
Column J: Using the amounts entered in columns G, H, and I, it will automatically calculate the values.
In columns K, L, and M, enter the total tax, state tax, and federal tax amounts. A total of 1% of the money collected from the deductee should be allocated to CGST, SGST, or IGST only.
Step 7: To obtain a summary of all the information submitted in tables 3 and 4 of the offline utility, navigate to the home tab and select the "get summary" button. Click the "Generate JSON File to upload" button once you have the summary. A pop-up window labeled "save as" will appear. After entering the file name, select "Save." A message appears as soon as the file gets saved to the designated location. To continue, click "OK." You will see another pop-up stating that the file has been created and saved to the specified place. Uploading it to the portal is now possible. To continue, click "OK."
Steps to Upload the Generated JSON file of GSTR-8
Step 1: When the GST portal opens, log in.
Step 2: Select Services > Dashboard for Returns
Step 3: On the file returns page, choose the fiscal year and the period for filing returns. Press the search button.
Step 4: An essential message box appears on the right side of the GSTR-8 tile. Select "prepare offline."
Step 5: The offline upload and download for the GSTR-8 page's upload area will appear. Press the "select file" button.
Step 6: Examine the JSON file that emerged before uploading it. Click "open" after that.
A green notice verifying the upload will show up after the upload is successful. The upload history table's status will become "in progress."
Step 7: If validation is successful, the status "processed" will be shown in the upload history table. The upload history table will display the status "processed with error" if the validation is unsuccessful.
Steps to Fix Errors With GSTR-8 Offline Tool
A: Download the report on errors with the following steps.
Step 1: Select the "generate error report" link, as indicated in the screenshot above. The status will change, and a confirmation notice will appear, as seen in the screenshot below.
Step 2: Following the creation of the error report. To obtain the compressed error report, click the "Download error report" link.
Step 3: Save the JSON file to the system after unzipping it.
B. After downloading it, view the JSON error file. To access the downloaded error GSTR-8 JSON file, follow these steps:
Step 1: Select the "home" tab. In the error file handling area, select the "open downloaded error JSON file" button.
Step 2: A dialog window for files will appear. Go to the error file downloaded. To continue, click "OK."
Step 3: A successful import notice will appear. Click "ok" to continue.
Step 4: Select Tab 4 Amend and Tab 3 TCS. The entries that were deemed invalid appear. Adjust the items by the comments displayed in the "GST portal validation errors" column.
Step 5: Click the validate sheet button again after making the necessary modifications. Upon successful validation, a notification will appear. Press "ok" to continue. Upon successful validation, a notification will appear. Press "ok" to continue.
Upon successfully uploading the offline utility, the remaining procedures for filing GSTR-8 online can be found in our article on "Online filing of GSTR-8," starting with step 6.
Conclusion
E-commerce businesses can ensure GST compliance and avoid fines by filing GSTR-8 accurately and on time. Make sure you fill out every part completely to avoid any inconsistencies later, whether you file it online or with the offline utility program. Following these steps will help you complete the process of filing GSTR-8 with offline utility easily and accurately.
Frequently Asked Questions
What is the purpose of GSTR-8?
Form GSTR-8 needs to be filed by each e-commerce operator registered under GST law to be able to collect TCS on outgoing supplies of goods and/or services made by taxable individuals who signed up with the e-commerce operator through the e-commerce portal or platform (which is under the e-commerce operator's control).
What is the offline tool for GSTR-8?
The GSTR-8 offline tool depends on Excel. When in offline mode, it makes return preparation easier.
How can the GSTR-8 offline utility be downloaded without login to the portal?
The offline tool is available to taxpayers by accessing this link:https://www.gst.gov.in/download/gstr8.
How many rows for TCS details can you add in the offline utility?
The utility allows you to add up to 15,000 rows.
If a supplier of an e-commerce operator supplies to four different customers, does the operator need to report all four cases in the offline utility?
No, the utility does not permit rows with duplicate GSTINs. In the "gross value of supplies made" field, an online retailer can enter a single, consolidated sum for each of the goods purchased from that specific provider.
Will a negative net amount liable for TCS be accepted on the portal?
Yes, the utility will automatically determine the net amount owed to TCS as unfavourable if the value of the returned items exceeds the supply for the current month. The IGST, CGST, and SGST numbers in these columns will instantly become zero.
If a taxpayer enters rows with the same GSTIN by mistake, can the delete option from the action column be used to delete such rows?
In the action column, you can find the add or delete option for adding or removing data from the GST portal. You can use the keyboard's erase button to remove the inaccurate data in a specific row.
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