Statement for tax collection at source
GSTR – 08
GST
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
7[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)
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
8
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
]
1[3.1. Details of supplies made through e-commerce operator by un-registered suppliers
Enrolment no. of Supplier
Gross value of supplies made
Value of supplies Returned
Net value of the supplies
1
2
3
4
]
8[4. Amendments to details of supplies in resp
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unt 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
]
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)
5[9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of statement]
Description
Tax
Interest
Late fee
1
2
3
4
(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
Name of Authorised Signatory
Designation /Status
Place:
Date:
Instructions:-
1. Terms Used :-
a. GSTIN :- Goods and Services Tax Iden
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Plain text (Extract) only
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unt in default
Amount of interest
Integrated Tax
Central Tax
State /UT Tax
1
2
3
4
5
Late payment of TCS amount
"
4. Substituted vide NOTIFICATION NO. 52/2023 – Central Tax dated 26-10-2023 before it was read as,
"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
"
5. Substituted vide NOTIFICATION NO. 52/2023 – Central Tax dated 26-10-2023 before it was read as,
"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
"
6. Substituted vide Notification No.. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "GSTR-1"
7. Substituted vide Notification No.. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-04-2025 b
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Plain text (Extract) only
For full text:-Visit the Source
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