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Forms - Return

FORM GSTR-8

Statement for tax collection at source

FORM GSTR - 8

[See rule 67(1)]

Statement for tax collection at source

Year
Month

GSTIN

(a)

Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

^3-b[3. Details of supplies made through e-commerce operator

(Amount in Rs. for all Tables)

GSTIN of the supplier	Details of supplies made which attract TCS			Amount of tax collected at source			Place of Supply (POS)
GSTIN of the supplier	Gross value of supplies made	Value of supplies returned	Net amount liable for TCS	Integrated Tax	Central Tax	State /UT Tax	Place of Supply (POS)
1	2	3	4	5	6	7	8
3A. Supplies made to registered persons

3B. Supplies made to unregistered persons
							]_3-b

¹[3.1. Details of supplies made through e-commerce operator by unregistered supplier

Enrolment no. of supplier	Gross value of supplies made	Value of supplies returned	Net value of the supplies
1	2	3	4

			]₁

^3-c[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			Place of Supply (POS)
Month	GSTIN of supplier	GSTIN of supplier	Gross value of supplies made	Value of supply returned	Net amount liable for TCS	Integrated Tax	Central Tax	State/UT Tax	Place of Supply (POS)
1	2	3	4	5	6	7	8	9	10
4A. Supplies made to registered persons

4B. Supplies made to unregistered persons

									]_3-c

¹[4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers

Original details			Revised details
Month	Enrolment no. of supplier	Enrolment no. of supplier	Gross value of supplies made	Value of supply returned	Net value of the supplies
1	2	3	4	5	6

					]₁

^2-c[*********]_2-c

6. Tax payable and paid

Description	Tax payable	Amount paid
1	2	3
(a) Integrated Tax
(b) Central Tax
(c) State / UT Tax

^2-a[7. Interest, late fee payable and paid

Description	Amount payable	Amount paid
1	2	3
(I) Interest on account of TCS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b) State / UT tax		]_2-a

8. 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)

^2-b[9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of statement]

Description	Amount payable	Amount paid	Late Fee
1	2	3	4
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax			]_2-b

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:-

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 ^3-a[(GSTR-1 or GSTR-1A)]_3-a will be at the level of GSTIN of supplier.

Notes:

1. Inserted (w.e.f. 01-10-2023) vide Notification No. 38/2023 - Central Tax dated 04-08-2023

2-a. Substituted vide Notification No. 52/2023 – Central Tax dated 26-10-2023 for

7. Interest payable and paid

Description	Amount of interest payable	Amount paid
1	2	3
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax

2-b. Substituted vide Notification No. 52/2023 – Central Tax dated 26-10-2023 for

"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
1	2	3
(a)Integrated tax
(b) Central Tax
(c) State/UT Tax

2-c. Omitted vide Notification No. 52/2023 – Central Tax dated 26-10-2023 for

5. Details of interest

On account of	Amount in default	Amount of interest
On account of	Amount in default	Integrated Tax	Central Tax	State /UT Tax
1	2	3	4	5
Late payment of TCS amount

3-a. Substituted (w.e.f. 10-07-2024) vide Notification No. 12/2024 – Central Tax dated 10-07-2024 for "GSTR-1"

3-b. Substituted (w.e.f. 10-07-2024) vide Notification No. 12/2024 – Central Tax dated 10-07-2024 for

3. Details of supplies made through e-commerce operator

(Amount in Rs. for all Tables)

GSTIN of the supplier	Details of supplies made which attract TCS			Amount of tax collected at source
GSTIN of the supplier	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
						"

3-c. Substituted (w.e.f. 10-07-2024) vide Notification No. 12/2024 – Central Tax dated 10-07-2024 for

"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
Month	GSTIN of supplier	GSTIN of supplier	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
								"

Forms - Return

FORM GSTR-8

Statement for tax collection at source

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