4A. Amendment to Details of the supplies to registered Taxable Persons made through the e-commerce operator
(figure in Rs.)
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
Code
r
ed]
)
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(5) Details of the supplies to unregistered persons made through the e-commerce operator
(figure in Rs.)
Sr
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Merchant ID issued by
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GSTIN of supplier
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Place of Supply (State
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Taxable
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IGST
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CGST
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SGST
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No.
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e-commerce portal
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Code)
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value
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Rate
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Amt
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Rate
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Amt
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Rate
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Amt
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1
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3
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(5A) Amendment to details of the supplies to unregistered persons made through the e-commerce operator
(figure in Rs.)
th="6" height="6" border="0" />6. Tax Collected at Source (TCS) Details<
>
Sr
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Original Details
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Revised Details
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Merchant
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ID
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GSTIN
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Taxable
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IGST
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CGST
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SGST
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No.
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issued by
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e-
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of
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value
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commerce
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supplier
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portal
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Tax
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Place of
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Tax
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Place
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of
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Rate
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Amt
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Rate
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Amt
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Rate
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Amt
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period of
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Supply
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period of
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Supply
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supplies
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(State
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supplies
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(State
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Code)
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Code)
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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
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Department of Revenue
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Government of India
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Government of India/State
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& width="31"> |
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Department of ---------
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Form GSTR -8
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[See Rule ----]
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STATEMENT FOR E-COMMERCE OPERATORS
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GSTIN:
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-------------
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(to be auto-populated)
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1.
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(figure in Rs.)
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Sr
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Tax
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Merchant
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GSTIN
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Name
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Value on
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Nature of
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TCS_IGST
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Name of the Taxable Person:
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------- (to be auto-populated)
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2.
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3. Period: Month………….Year ………
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TCS_CGST
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TCS_SGST
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No.
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Period
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ID
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of
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of
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which TCS
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supply
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of
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allocate
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supplier
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suppli
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is collected
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(B2B/B2C)
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payment
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by
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e-
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er
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to
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commerc
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Rate
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Amt.
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Rate
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Amt.
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Rate
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Amt.
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supplier
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e portal
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1
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2
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3
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4
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5
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7
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8
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4. Details of the supplies to registered Taxable Persons made through the e-commerce operator
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(figure in Rs.)
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Invoic
9
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10
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11
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12
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13
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14
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Dat
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Merchan
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GSTIN
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Gross
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Taxabl
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Goods
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HSN/
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IGST
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SGST
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CGST
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Place
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e No.
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e
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t
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ID
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of
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Value
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e value
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(G)/
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SAC
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of
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issued
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by
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supplie
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of
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Services
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Suppl
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Rate
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Amt.
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<s/Windows-Live-Writer/4e5b48aeb7e6_C769/clip_image001%5B187%5D_thumb.jpg" alt="clip_image001[187]" width="6" height="6" border="0" />Rate
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Amt.
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Rate
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Amt
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e-
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r
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supplie
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(S)
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y
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commerc
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s
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7. Liability payable and paid
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(figures in Rs.)
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Description
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TCS_IGST
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TCS_CGST
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TCS_SGST
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Cash
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TCS_IGST
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TCS_CGST
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TCS_SGST
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Payable
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Payable
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Payable
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ledger
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Paid
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Paid
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Paid
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Dr. No.
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(1)
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(2)
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(3)
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(4)
|
(5)
|
(6)
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(7)
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(8)
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Tax Collected at Source (TCS)
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Interest on delayed payment of
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TCS
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Fees for late filing of return
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Others (pls. specify)
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Total
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(State
e
Code)
operator
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Useful Information Hyperlinks: