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

(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
             

3.1. Details of supplies made through e-commerce operator by un-registered suppliers

Enrolment no. of supplier

Gross value of supplies made

Value of supplies returned

Net value of the supplies
1 2 3 4
       
 

 

    

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
                 

4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers

Original details

Revised details
Month Enrolment no. of supplier Enrolment no. of supplier Gross value of supplies made Value of supply returned Net value of the supplies
1 2 3 4 5 6
           
           

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, late fee payable and paid

Description Amount payable Amount paid
1 2 3
(I) Interest on account of TCS in respect of
(a) Integrated tax    
(b) Central Tax    
(c) State/UT Tax    
(II) Late fee    
(a) Central tax    
(b) 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 and late fee payment [to be populated after filing of statement]

Description Tax Interest Late fee
1 2 3 4
(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
Name of Authorised Signatory
Designation /Status

Place:
Date:

Instructions:-

1. Terms Used :-
a. GSTIN :-     Goods and Services Tax Identification Number b.
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.
4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
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 or GSTR-1A will be at the level of GSTIN of supplier.