Important Keyword: FORM GSTR – 8, tax collection at source.
Table of Contents
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
Details of supplies made through e-commerce operator
(Amount in Rs. for all Tables)
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
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
Amount of interest
in default
Integrated Tax
Central Tax
State /UT Tax
1
2
3
4
5
Late payment of TCS amount
Tax payable and paid
Description
Tax payable
Amount paid
1
2
3
(a) Integrated Tax
(b) Central Tax
(c) State / UT Tax
Interest payable and paid
Description
Amount of interest payable
Amount paid
1
2
3
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
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)
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:-
Terms Used:-
GSTIN:- Goods and Services Tax Identification Number
TCS:- Tax Collected at source
An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.
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 discharged.
Cash ledger will be debited for the refund claimed from the said ledger.
Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.
Matching of Details with supplier‘s GSTR-1 will be at the level of GSTIN of supplier.
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