» Suppose an E-commerce operator has no TCS liability in a given tax period. No transaction has been auto-populated in table 4 of GSTR-8 for that tax period due to the supplier's rejection of TCS details in the TDS/TCS credit received table. In that case, Form GSTR-8 will not be required to be filed for that tax period.
» Otherwise, you must complete Form GSTR-8 for each tax period in which TCS was collected, unless the details in table 4 are auto-populated.