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

Auto Populated

(b)

Trade name, if any

Auto Populated

 

 

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
(c) State / UT Tax

 

7. Interest payable and paid

 

Description	Amount of interest payable	Amount paid
1	2	3
(a)  Integrated tax
(b)  Central Tax
(c)  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
(c)   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
(c)     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