16. Form GSTR_8
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 |
- Details of supplies made through e-commerce operator
for all Tables)
(Amount in Rs.
| 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 | ||||||
- 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 | ||||||||
- Details of interest
| On account of | Amount in default | Amount of interest | ||
| Integrated Tax | Central Tax | State /UT Tax | ||
| 1 | 2 | 3 | 4 | 5 |
| Late payment of TCS amount |
- Tax payable and paid
| Description | Tax payable | Amount paid |
| 1 | 2 | 3 |
| (a) Integrated Tax | ||
| (b) Central Tax | ||
| (c) State / UT Tax |
- Interest payable and paid
| Description | Amount of interest payable | Amount paid |
| 1 | 2 | 3 |
| (a) Integrated tax | ||
| (b) Central Tax | ||
| (c) State/UT Tax |
- 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) |
- 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 |
| 1 | 2 | 3 |
| (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
Place: Name of Authorised Signatory
Date: Designation /Status
Instructions:-
- Terms Used :-
- GSTIN :- Goods and Services Tax Identification Number
- TCS :- Tax Collected at source
- An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.
- TCS liability will be calculated on the basis of table 3 and table 4.
- Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged.
- Cash ledger will be debited for the refund claimed from the said ledger.
- Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.
- Matching of Details with supplier’s GSTR-1 will be at the level of GSTIN of supplier.
