GSTR 8 Statement For E-Commerce Operators

Posted on 29 May 2023     Category : Forms

4A. Amendment to 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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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

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p;		            

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

                

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]

        

)

1

 

2

3

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5

  

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7

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clip_image001[55]clip_image001[56]clip_image001[57]clip_image001[58]clip_image001[59]clip_image001[60]clip_image001[61]clip_image001[62]clip_image001[63]clip_image001[64]clip_image001[65]clip_image001[66]clip_image001[67]clip_image001[68]clip_image001[69]clip_image001[70]clip_image001[71]clip_image001[72]clip_image001[73]clip_image001[74]clip_image001[75]clip_image001[76]clip_image001[77]clip_image001[78]clip_image001[79]clip_image001[80]clip_image001[81]clip_image001[82]clip_image001[83]clip_image001[84]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? 

Transferability of Bill of Lading

Transhipment - A redefinition

Travelers to India under import duty exemption, Frequently Asked Questions Part 2

Triangular export

Types of Insurance Documents.

What is LC Letter of Credit in export import business

What is legalization of documents by embassy?

What is LET EXPORT order in export trade?

How to book empty container for factory/CFS/ICD/port stuffing

How to calculate CBM in LCL export shipments:

How to calculate chargeable weight under airfreight in exports?

How to check the time of contract on high sea sale transaction?

How to Choose a product for export business

How to cover the risk of Cargo loss or damage

How to customs clear Cargo arrived in a port where in import license obtained for another port

How to differentiate BL and HBL?

How to differentiate CPT and DAP in shipping terms

How to divert cargo from one port to another?clip_image001[85]clip_image001[86]clip_image001[87]clip_image001[88]clip_image001[89]clip_image001[90]clip_image001[91]clip_image001[92]clip_image001[93]clip_image001[94]clip_image001[95]

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

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(figure in Rs.)

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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

How to file bill of entry Manually. What is manual filing of Import Documents?

How to file Bill of Entry on line? What is called Noting in bill of entry

How to get exemption of Sales Tax under exports.

What happens if overseas buyer not paid export bills discounted.

What happens if proper tracking of goods not effected in export import business?




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13
                       
                       
                       

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

 

(figure in Rs.)

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> 

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)

                                                  
                                                                       

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

                         & width="31">     

1

    

2

    

3

    

4

    

5

    

7

  

8

9

  

10

    

11

    

12

    

13

    

14

    

15

    
                                                                           
                                                                           

clip_image001[137]

                
                           

Department of ---------

                                              
                                 

Form GSTR -8

                                                
                             

[See Rule ----]

                                              
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STATEMENT FOR E-COMMERCE OPERATORS

                                    
   

GSTIN:

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

    

(to be auto-populated)

                                                            
 

1.

                                                          
                             

(figure in Rs.)

  

Sr

Tax

Merchant

GSTIN

Name

Value on

Nature of

TCS_IGST

      
   

Name of the Taxable Person:

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

                                                    
 

2.

                                                    
                                                                                 
 

3. Period: Month………….Year ………

                                                        

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

      
                                                                             
                                                                           
 

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

                        
                                                                         

(figure in Rs.)

  
 

Invoic

9

10

11

12

13

  

14

  
                                   
                                   

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.

    

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Amt.

    

Rate

    

Amt

      
           

e-

    

r

  

supplie

      

(S)

                                

y

    
                                                             

.

        
           

commerc

      

s

                    

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7. Liability payable and paid

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(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

 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]               

TCS

                
                   

Fees for late filing of return

                
                   

Others (pls. specify)

                
                   

Total

                
                   
                   

clip_image001[234]                    

(State

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e

                                 

Code)

        

operator

                                     

1

2

 

3

   

4

 

5

 

6

  

7

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8

  

9

  

10

  

11

  

12

  

13

  

14

  

15

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