How Fill The GSTR-8
Form GSTR - 8
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
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
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
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
Late payment of TCS amount
6. Tax payable and paid Description Tax payable Amount paid
Integrated Tax
Central Tax State / UT Tax
7. Interest payable and paid
Description
Amount of interest payable
Amount paid
(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.
(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
(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 Authorized Signatory …………………………… Place: Name of Authorized Signatory ….…………………… Date: Designation /Status……………………………………
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 will be at the level of GSTIN of supplier.
Click here to know GST rate payable for goods or service
Click here to know GST exemption list of goods and service
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
How to get Export Order?
GST Registration Guidelines
Service Tariff Code for GST
SEIS, Service Exports from India Scheme
Merge your Commercial Invoice and Packing List for all your future exports
Export procedures and documentation
Commercial risks and solutions under Export Business
Political risks in International Trade
Risks arising out of foreign laws in Import Export Business
Cargo risks under Imports and Exports
Transfer of input tax credit, CGST Act
Refund of tax, CGST Act
Refund in certain cases, CGST Act
CGST Act, Interest on delayed refunds
CGST Act, Consumer Welfare Fund