Form GSTR-08
Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
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Draft GST Return Formats
Form GSTR-08 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
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Document 1
1. GSTIN:
2. Name of the Taxable Person:
3.
Period: Month………….
Department of Revenue
Government of India
Government of India/State
Department of
Form GSTR-8
[See Rule -]
STATEMENT FOR E-COMMERCE OPERATORS
(to be auto-populated)
(to be auto-populated)
Year
4. Details of the suppl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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rvic
es (S)
[other
than
brand
ed]
IGST
SGST
(figure in Rs.)
CGST Place
of
Supp
ly
te t. (Stat
Ra Amou Ra
Amou Ra Am
te
nt te
nt
e
Code
12345678910 11 12 13 14 15 16 17 18
(5) Details of the supplies to unregistered persons made through the e-commerce operator
Sr
Merchant ID issued by GSTIN of supplier
No.
e-commerce portal
1
3
Place of Supply (State Taxable
Code)
value
IGST
CGST
(figure in Rs.)
SGST
88
Rate Amt Rate Amt Rate Amt
5
7
8
9 10 11 12 13
(5A) Amendment to details of the supplies to unregistered persons made through the e-commerce operator
Sr
Original Details
No.
Revised Details
commerce
Merchant ID GSTIN
issued by e- of
supplier
Taxable
value
IGST
CGST
(figure in Rs.)
SGST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(3)
(4)
(5)
(6)
(7)
(8)
Tax Collected at Source (TCS)
Interest on delayed payment of
TCS
Fees for late filing of return
Others (pls. specify)
Total
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 f
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Plain text (Extract) only
For full text:-Visit the Source
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