Statement for tax collection at source
GSTR – 08
GST
Form GSTR – 8
\n[See rule 67(1)]
\nStatement for tax collection at source
\n\tYear
\n\tMonth
\n\t1.
\n\tGSTIN
\n\t2.
\n\t(a)
\n\tLegal name of the registered person
\n\tAuto Populated
\n\t(b)
\n\tTrade name, if any
\n\tAuto Populated
\n7[3. Details of supplies made through e-commerce operator
\n(Amount in Rs. for all Tables)
\nGSTIN of the supplier
\nDetails of supplies made which attract TCS
\nAmount of tax collected at source
\n Place
\nof
\n Supply
\n(POS)
\nGross value of supplies made
\nValue of supplies returned
\n Net
\namount liable for
\nTCS
\nIntegrated Tax
\nCentral Tax
\nState
\n\/UT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n3A. Supplies made to registered persons
\n3B. Supplies made to unregistered persons
\n]
\n1[3.1. Details of supplies made through e-commerce operator by un-registered suppliers
\nEnrolment no. of Supplier
\nGross value of supplies made
\nValue of supplies Returned
\nNet value of the supplies
\n1
\n2
\n3
\n4
\n]
\n8[4. Amendments to details of supplies in resp<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unt paid = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unt in default = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Statement for tax collection at sourceGSTR – 08GSTForm 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) … Continue reading “Statement for tax collection at source”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6458","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6458"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6458\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n1
\n2
\n3
\n(I) Interest on account of TCS in respect of
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n(II) Late fee
\n(a) Central tax
\n(b) State \/ UT tax
\n]
\n8. Refund claimed from electronic cash ledger
\n\tDescription
\n\tTax
\n\tInterest
\n\tPenalty
\n\tOther
\n\tDebit Entry Nos.
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t(a) Integrated tax
\n\t(b) Central Tax
\n\t(c) State\/UT Tax
\n\tBank Account Details (Drop Down)
\n5[9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of statement]
\nDescription
\nTax
\nInterest
\nLate fee
\n1
\n2
\n3
\n4
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n]
\nVerification
\nI 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.
\nSignature of Authorised Signatory
\nName of Authorised Signatory
\nDesignation \/Status
\nPlace:
\nDate:
\nInstructions:-
\n1. Terms Used :-
\na. GSTIN :- Goods and Services Tax Iden<\/p>\n
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\n\tAmount of interest
\n\tIntegrated Tax
\n\tCentral Tax
\n\tState \/UT Tax
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\tLate payment of TCS amount
\n\t"
\n4. Substituted vide NOTIFICATION NO. 52\/2023 – Central Tax dated 26-10-2023 before it was read as,
\n"7. Interest payable and paid
\n\tDescription
\n\tAmount of interest Payable
\n\tAmount paid
\n\t1
\n\t2
\n\t3
\n\t(a) Integrated tax
\n\t(b) Central Tax
\n\t(c) State\/UT Tax
\n\t"
\n5. Substituted vide NOTIFICATION NO. 52\/2023 – Central Tax dated 26-10-2023 before it was read as,
\n"9. Debit entries in cash ledger for TCS\/interest payment [to be populated after payment of tax and submissions of return]
\n\tDescription
\n\tTax paid in cash
\n\tInterest
\n\t1
\n\t2
\n\t3
\n\t(a) Integrated tax
\n\t(b) Central Tax
\n\t(c) State\/UT Tax
\n\t"
\n6. 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"
\n7. Substituted vide Notification No.. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 01-04-2025 b<\/p>\n
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