Form GSTR — 8 (Statement for tax collection at source)

Form GSTR — 8 [See rule 67(1)]

 

Statement for tax collection at source

 

Year
Month

 

1.

GSTIN

2.

(a)

Legal name of the reg­is­tered person

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(b)

Trade name, if any

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3. Details of sup­plies made through e‑commerce oper­a­tor for all Tables)

(Amount in Rs.

 

GSTIN of the supplier	Details of sup­plies made which attract TCS			Amount of tax col­lect­ed at source
	Gross val­ue of sup­plies made	Val­ue of sup­plies returned	Net amount liable for TCS	Inte­grat­ed Tax	Cen­tral Tax	State /UT Tax
1	2	3	4	5	6	7
3A.  Sup­plies made to reg­is­tered persons
3B.  Sup­plies made to unreg­is­tered persons

 

4.   Amendments to details of supplies in respect of any earlier statement

 

Orig­i­nal details		Revised details
Month	GSTIN of  sup­pli­er	GSTIN of  sup­pli­er	Details of sup­plies made which attract TCS			Amount of tax col­lect­ed at source
			Gross val­ue of sup­plies made	Val­ue of sup­ply returned	Net amount liable for TCS	Inte­grat­ed Tax	Cen­tral Tax	State/UT Tax
1	2	3	4	5	6	7	8	9
4A.  Sup­plies made to reg­is­tered persons
4B.  Sup­plies made to unreg­is­tered persons

 

 

5. Details of interest

 

On account of	Amount in  default	Amount of interest
		Inte­grat­ed Tax	Cen­tral Tax	State /UT Tax
1	2	3	4	5
Late pay­ment of TCS amount

 

 

 

6. Tax payable and paid

 

Descrip­tion	Tax payable	Amount paid
1	2	3
(a) Inte­grat­ed Tax
(b)  Cen­tral Tax
© State / UT Tax

 

7. Inter­est payable and paid

 

Descrip­tion	Amount of inter­est payable	Amount paid
1	2	3
(a)  Inte­grat­ed tax
(b)  Cen­tral Tax
©  State/UT Tax

 

8. Refund claimed from elec­tron­ic cash ledger

 

Descrip­tion	Tax	Inter­est	Penal­ty	Oth­er	Deb­it Entry Nos.
1	2	3	4	5	6
(a)   Inte­grat­ed tax
(b)   Cen­tral Tax
©   State/UT Tax
Bank Account Details (Drop Down)

 

9. Deb­it entries in cash ledger for TCS/interest pay­ment [to be pop­u­lat­ed after pay­ment of tax and sub­mis­sions of return]

 

Descrip­tion	Tax paid in cash	Inter­est
1	2	3
(a)     Inte­grat­ed tax
(b)     Cen­tral Tax
©     State/UT Tax

 

Ver­i­fi­ca­tion

I here­by solemn­ly affirm and declare that the infor­ma­tion giv­en here­in above is true and cor­rect to the best of my knowl­edge and belief and noth­ing has been con­cealed therefrom.

Sig­na­ture of Autho­rised Signatory

Place:                                                       Name of Autho­rised Signatory

Date:                                                        Des­ig­na­tion /Status

 

Instruc­tions:-

1. Terms Used :-
   1. GSTIN :- Goods and Ser­vices Tax Iden­ti­fi­ca­tion Number
   2. TCS :- Tax Col­lect­ed at source

 

2. An e‑commerce oper­a­tor can file GSTR- 8 only when full TCS lia­bil­i­ty has been discharged.

 

3. TCS lia­bil­i­ty will be cal­cu­lat­ed on the basis of table 3 and table

 

4. Refund from elec­tron­ic cash ledger can only be claimed only when all the TCS lia­bil­i­ty for that tax peri­od has been

 

5. Cash ledger will be deb­it­ed for the refund claimed from the said

 

6. Amount of tax col­lect­ed at source will flow to Part C of GSTR- 2A of the tax­pay­er on fil­ing of GSTR‑8.

 

7. Match­ing of Details with supplier’s GSTR‑1 will be at the lev­el of GSTIN of supplier
8. Down­load Form GSTR — 8   in Word Format