Form GSTR - 8
[See Rule 67(1)]
Statement for tax collection at source
3. Details of supplies made through e-commerce operator
(Amount in Rs. for all Tables)
3.1. Details of supplies made through e-commerce operator by un-registered suppliers
4. Amendments to details of supplies in respect of any earlier statement
4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers
5. OMITTED
6. Tax payable and paid
7. Interest Late fee payable and paid
8. Refund claimed from electronic cash ledger
9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of statement]
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.
Instructions:-
1. Terms Used:
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 (GSTR-1 or GSTR-1A) will be at the level of GSTIN of supplier.