GSTR-7 and GSTR-8 for October 2026 are due on 10 November 2026 under the statutory schedule. GSTR-7 is the monthly return for GST TDS deductors, and GSTR-8 is the monthly statement for e-commerce operators who collect tax at source (TCS). If either applies to you, this checklist will help you file GSTR-7 and GSTR-8 on time.
Who files GSTR-7 and who files GSTR-8
These two returns are easy to confuse because both deal with tax collected on someone else's behalf. They apply to different people.
- GSTR-7 is filed by persons who must deduct tax at source (TDS) under section 51 of the CGST Act. These are mainly specified government departments, local authorities and certain notified entities making taxable supplies contracts above the prescribed threshold.
- GSTR-8 is filed by e-commerce operators who must collect tax at source (TCS) under section 52 on the net value of taxable supplies made through their platform.
An ordinary small business that neither deducts GST TDS nor operates an e-commerce platform does not file either return. Your regular returns are GSTR-1 and GSTR-3B. If you are not sure whether you are registered as a TDS deductor or TCS collector, check the registration type on your GST portal dashboard.
Due date and what to check before you rely on it
The statutory due date for both GSTR-7 and GSTR-8 is the 10th of the month following the month of deduction or collection. For October 2026, that is 10 November 2026. The government sometimes extends due dates by notification, so check the GST portal and the latest CBIC notifications before you plan around the date.
GSTR-7 checklist for TDS deductors
- List every payment subject to deduction. Go through October's contracts and bills where GST TDS applies, and confirm the taxable value on each.
- Confirm the supplier's GSTIN. A wrong GSTIN means the deduction does not reach the right supplier's ledger.
- Check the rate applied. The deduction is a percentage of the payment value, split between CGST and SGST, or charged as IGST for inter-state supplies. Verify the current rate on the CBIC website.
- Deposit the tax first. The deducted amount must be paid into your cash ledger and then offset while filing.
- File with the correct period. Choose the right month on the portal and file even when you must report nil.
- Issue certificates. After filing, the supplier's details flow to their electronic ledger, and you must furnish the TDS certificate in the prescribed form within the time allowed.
GSTR-8 checklist for e-commerce operators
- Total the supplies through your platform. Include sales made by each registered supplier during October.
- Net off returns. TCS applies to net taxable supplies, so subtract sales returns during the month.
- Match supplier details. Use correct GSTINs and place of supply for each supplier line.
- Pay the collected tax. Make sure the TCS collected is deposited before filing.
- Reconcile before submitting. Compare the statement with your own settlement reports, because suppliers rely on it to claim credit.
Common mistakes to avoid
- Filing late and paying a daily late fee plus interest on the tax paid late.
- Entering a wrong or cancelled supplier GSTIN.
- Forgetting to report credit notes or returns in the same month.
- Not reconciling the books with the return, which causes differences later in the year.
- Treating an old due date as current without checking for an extension.
How this fits your wider GST calendar
November is busy. Plan the sequence: income-tax TDS and TCS deposit by 7 November, then GSTR-7 and GSTR-8 by 10 November, then GSTR-1 on 11 November. QRMP taxpayers should also see the Invoice Furnishing Facility guide. Keep one month-end routine so no date slips.
Key takeaways
- GSTR-7 is for GST TDS deductors and GSTR-8 is for e-commerce operators collecting TCS.
- The statutory due date for October 2026 is 10 November 2026; check the portal for extensions.
- Reconcile deductions or collections with your books before you file.
- Deposit the tax before filing and keep proof of payment.
- Confirm specifics for your case with a chartered accountant.
Keeping a clean month-end record of payments, deductions and collections makes these returns a short job instead of a last-minute scramble. This article is general guidance, not professional advice.
