What is GSTR 8?

E-commerce operator, who is required to collect tax at source (TCS) under GST, shall furnish a statement in GSTR 8 electronically through the Common Portal. This return shall contain the Details of supplies effected through e-commerce operator and the amount of tax collected on supplies.

The details furnished by the operator shall be made available electronically to each of the e-commerce sellers in Part D of GSTR 2A on the Common Portal after the due date of filing of GSTR 8.

Date of filing of GSTR 8

GSTR 8 is to be  furnished by the 10th of the month succeeding the tax period.

Details to e-commerce supplier

The details of tax collected at source by an e-commerce operator furnished in GSTR-8 shall be made available to the concerned taxable person, i.e. e-commerce sellers in Part D of GSTR 2A electronically through the Common Portal and such taxable person may include the same in his GSTR 2.

GSTR 8 has a total of 9 headings, the taxable person need not worry as most of these will be pre-filled. But we need to understand certain terms:

  1. GSTIN – Goods and Services Taxpayer Identification Number
  2. UIN – Unique Identification Number
  3. UQC – Unit Quantity Code
  4. HSN – Harmonised System of Nomenclature
  5. SAC – Services Accounting Code
  6. POS – Place of Supply of Goods and Services
  7. B2B – From one registered person to another registered person
  8. B2C – From registered person to unregistered person

Particulars to be filed under GSTR 8

  1. GSTIN – Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods andServices Taxpayer Identification Number (GSTIN). A format of proposed GSTIN has been shown in the image above. The identification of taxpayer will be auto-filled at the time of return filing in future.
  2. Name of the Registered Person – Name of the taxpayer, will be auto-filled at the time of logging into the common GST Portal. Trade Name, if any, should be separately provided.

gstr 8 table 1,2

  1. Details of supplies made through e-commerce operator

gstr 8 table 3

  • TCS liability will be calculated in this table.
  1. Amendments to details of supplies in respect of any earlier statement

gstr 8 table 4

  • This table will include the changes to the details mentioned in Table 3.
  1. Details of interest

gstr 8 table 5

  • Once all the details are furnished, the system will auto-calculate the tax liability and tax credit available. This heading includes Tax Collected at Source (TCS), Interest on delayed payment of TCS, the fee for late filing etc.
  1. Tax payable and paid

gstr 8 table 6

  • This will include the details of the tax that is being paid and payable to the Cental and the State Government.
  1. Interest payable and paid

gstr 8 table 7

  • This will include the details of the Interest and Late Fees that is being paid and payable to the Central and the State Government.
  1. Refund claimed from electronic cash ledger

gstr 8 table 8

  1. Debit entries in cash ledger for TCS/interest payment

gstr 8 table 9

  • It includes the details of the debit entries in cash ledger for tax/interest payment and it is to be populated after payment of tax and submissions of return.

Verification

gstr 8 verification

 In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.