GSTR 8 Statement For E-Commerce Operators

 

Please reconfirm the correctness of below mentioned GST form with GST authorities.

 

GSTR 8 is arranged to use for Statement For E-Commerce Operators

 

The pdf format of GSTR 8 for Statement For E-Commerce Operators is  given below to click and download:

 

Download GSTR 8 in pdf format:  GSTR -8.pdf

 

 

                             

 

 

 

 

 

 

Department of Revenue

                                             
                               

Government of India

                                             
                           

Government of India/State

                                         
                           

Department of ---------

                                             
                                 

Form GSTR -8

                                               
                             

[See Rule ----]

                                             
                                                                                     
                       

STATEMENT FOR E-COMMERCE OPERATORS

                                   
   

GSTIN:

-------------

   

(to be auto-populated)

                                                           
 

1.

                                                               
   

Name of the Taxable Person:

------- (to be auto-populated)

                                                   
 

2.

                                                   
                                                                                 
 

3. Period: Month………….Year ………

                                                             
                                                                             
                                                                           
 

4. Details of the supplies to registered Taxable Persons made through the e-commerce operator

                       
                                                                         

(figure in Rs.)

 
 

Invoic

Dat

 

Merchan

GSTIN

 

Gross

Taxabl

   

Goods

 

HSN/

 

IGST

 

SGST

 

CGST

 

Place

   
 

e No.

e

 

t

ID

of

 

Value

e value

   

(G)/

 

SAC

                                     

of

   
           

issued

by

supplie

 

of

     

Services

                                           

Suppl

   
                           

Rate

   

Amt.

   

Rate

   

Amt.

   

Rate

   

Amt

     
           

e-

   

r

 

supplie

     

(S)

                               

y

   
                                                             

.

       
           

commerc

     

s

                                                 

(State

   
                                                                         
           

e

                                                                 

Code)

   
           

operator

                                                                       
 

1

2

 

3

     

4

 

5

 

6

   

7

 

8

   

9

   

10

   

11

   

12

   

13

   

14

   

15

       
                                                                                         
                                                                                   

clip_image001clip_image001[1]clip_image001[2]clip_image001[3]clip_image001[4]clip_image001[5]clip_image001[6]clip_image001[7]clip_image001[8]clip_image001[9]clip_image001[10]clip_image001[11]clip_image001[12]clip_image001[13]clip_image001[14]clip_image001[15]clip_image001[16]clip_image001[17]clip_image001[18]clip_image001[19]clip_image001[20]clip_image001[21]clip_image001[22]clip_image001[23]clip_image001[24]clip_image001[25]clip_image001[26]clip_image001[27]clip_image001[28]clip_image001[29]clip_image001[30]clip_image001[31]clip_image001[32]clip_image001[33]clip_image001[34]clip_image001[35]clip_image001[36]clip_image001[37]clip_image001[38]clip_image001[39]clip_image001[40]clip_image001[41]

clip_image003

4A. Amendment to Details of the supplies to registered Taxable Persons made through the e-commerce operator

clip_image005

(figure in Rs.)

clip_image001[42]clip_image001[43]clip_image001[44]clip_image001[45]clip_image001[46]clip_image001[47]clip_image001[48]clip_image001[49]clip_image001[50]clip_image001[51]clip_image001[52]clip_image001[53]clip_image001[54]

GSTI

Origina

Revised/Orig

Mercha

GSTI

Gross

Taxa

Goods

HSN/S

IGST

 

SGST

CGST

Place

N of

l

 

inal Invoice

nt

ID

N of

Value

ble

(G)/

AC

             

of

Suppli

Invoice

     

issued

suppli

of

value

Servic

               

Supp

er

N

Da

No.

Date

 

by

e-

er

suppli

 

es (S)

 

Ra

Amou

Ra

 

Amou

Ra

Am

ly

   

o.

te

     

comme

 

es

 

[other

 

te

nt

te

 

nt

te

t.

(Stat

             

rce

       

than

               

e

             

operato

     

brand

               

Code

             

r

       

ed]

               

)

1

 

2

3

4

5

   

6

7

8

9

10

11

12

13

14

 

15

16

17

18

                                           
                                           

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(5) Details of the supplies to unregistered persons made through the e-commerce operator

clip_image007

(figure in Rs.)

clip_image001[96]clip_image001[97]clip_image001[98]clip_image001[99]clip_image001[100]clip_image001[101]clip_image001[102]clip_image001[103]

Sr

Merchant ID issued by

GSTIN of supplier

Place of Supply (State

Taxable

IGST

CGST

SGST

No.

e-commerce portal

 

Code)

value

           
                       
           

Rate

Amt

Rate

Amt

Rate

Amt

                       

1

3

 

4

5

7

8

9

10

11

12

13

                       
                       
                       

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(5A) Amendment to details of the supplies to unregistered persons made through the e-commerce operator

 

(figure in Rs.)

Sr

Original Details

Revised Details

   

Merchant

ID

GSTIN

Taxable

 

IGST

 

CGST

 

SGST

 

No.

                         

issued by

e-

of

value

                                     
                             

commerce

 

supplier

                                       
                             

portal

                                           
     

Tax

   

Place of

   

Tax

   

Place

of

         

Rate

   

Amt

   

Rate

   

Amt

   

Rate

   

Amt

   
                                                     
     

period of

   

Supply

   

period of

   

Supply

                                                 
     

supplies

   

(State

   

supplies

   

(State

                                                 
           

Code)

         

Code)

                                                 
                                                                           

1

   

2

   

3

   

4

   

5

   

7

 

8

9

 

10

   

11

   

12

   

13

   

14

   

15

   
                                                                           
                                                                           

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6. Tax Collected at Source (TCS) Details

clip_image005[1]

                             

(figure in Rs.)

 

Sr

Tax

Merchant

GSTIN

Name

Value on

Nature of

TCS_IGST

TCS_CGST

TCS_SGST

 

No.

Period

ID

 

of

of

which TCS

supply

               
 

of

allocate

 

supplier

suppli

is collected

(B2B/B2C)

               
 

payment

by

e-

 

er

                       
 

to

commerc

           

Rate

Amt.

Rate

Amt.

Rate

 

Amt.

 
 

supplier

e portal

                             
                                   

1

2

3

 

4

5

7

8

9

10

11

12

13

 

14

 
                                   
                                   

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7. Liability payable and paid

clip_image011

               

(figures in Rs.)

Description

TCS_IGST

TCS_CGST

TCS_SGST

Cash

TCS_IGST

TCS_CGST

TCS_SGST

 
   

Payable

Payable

Payable

ledger

Paid

Paid

Paid

 
         

Dr. No.

       
                   

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 
                   

Tax Collected at Source (TCS)

               
                   

Interest on delayed payment of

               

TCS

               
                   

Fees for late filing of return

               
                   

Others (pls. specify)

               
                   

Total

               
                   
                   

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Notes –

1. Taxable value is exclusive of exempted supplies.

2. B to B supplies means supplies made to registered Taxable Persons. GSTIN of both supplier as well as recipient should have been mentioned on the invoice.

3. B to C supplies means supplies made to persons other than registered.

4. Invoice wise detail may be kept safely for a period prescribed in the Act.

5. An e-commerce portal supplying goods through his own portal shall not be required to file this return in respect of such supplies.

6. To be furnished by the 10th of the month succeeding the tax period

7. To be furnished by e-commerce operator(s) providing facility of supplying goods and/or services, other than branded services, of other suppliers through his portal

Usual declaration and signature.

 

Declaration I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement.

Place:

Date:

Person)

(Signature of Authorized




Useful Information Hyperlinks:

Different application Forms for registration under Goods and Service Tax Act (GSTIN)
Application for registration under GST Act to obtain GSTIN
Procedure for obtaining Registration number of GSTIN
Procedures to get GST Registration number for IT exempted proprietorship firms.
Process of application for registration under GST Act to obtain GSTIN
GST registration and returns filing procedures for PSUs and Government entities
Re-registration of GST, Goods and Service Tax.
Registration procedures and formalities to obtain GSTIN
How many digits in GSTIN under Goods and Service Tax registration
Would multiple registration be allowed under Goods and Service Tax (GSTIN)?
Cancellation of registration of GST
All about registration of GST in India, FAQ
Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
Why separate Registration of GST in each state in India, for each business.
Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person
Is digital signature option available under registration of GST in India? 

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