Gst Registration Gstr 8
· 4 min read
Download Form
Download Form
Department of Revenue
Government of India
Government of India/State
Department of ---------
Form GSTR -8
[See Rule ----]
STATEMENT FOR E-COMMERCE OPERATORS
1. GSTIN: ------------- (to be auto-populated)
2. Name of the Taxable Person: ------- (to be auto-populated)
3. Period: Month______ Year ____
4. Details of the supplies to registered Taxable Persons made through the e-commerce operator
Invoic
e No.
Dat
e
1
2
Merchan
t
ID
issued by
e-
commerc
e
operator
3
GSTIN
of
supplie
r
Gross
Value
of
supplie
s
Taxabl
e value
HSN/
SAC
Goods
(G)/
Services
(S)
IGST
SGST
CGST
Rate Amt. Rate Amt. Rate Amt
.
Place
of
Suppl
y
(State
Code)
(figure in Rs.)
4
5
6
7
8
9
10
11
12
13
14
15
87
4A. Amendment to Details of the supplies to registered Taxable Persons made through the e-commerce operator
GSTI
N of
Suppli
er
Origina
l
Invoice
Da
N
te
o.
Revised/Orig
inal Invoice
No. Date
Taxa
ble
value
GSTI
N of
suppli
er
Gross
Value
of
suppli
es
Mercha
nt
ID
issued
by
e-
comme
rce
operato
r
Goods
(G)/
Servic
es
(S)
[other
than
brand
ed]
HSN/S
AC
IGST
SGST
CGST
Ra
te
Amou
nt
Ra
te
Amou
nt
Ra
te
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Am
t.
(figure in Rs.)
Place
of
Supp
ly
(Stat
e
Code
)
18
17
(5) Details of the supplies to unregistered persons made through the e-commerce operator
Sr
No.
Merchant ID issued by
e-commerce portal
GSTIN of supplier
Place of Supply (State
Code)
Taxable
value
IGST
CGST
(figure in Rs.)
SGST
Rate Amt Rate Amt Rate Amt
1
3
4
5
7
8
9
10
11
12
13
88
(5A) Amendment to details of the supplies to unregistered persons made through the e-commerce operator
Original Details
Revised Details
Sr
No.
Tax
period of
supplies
1
2
Place
Supply
(State
Code)
3
of
Tax
period of
supplies
4
of
Place
Supply
(State
Code)
5
ID
Merchant
issued by e-
commerce
portal
GSTIN
of
supplier
Taxable
value
IGST
CGST
(figure in Rs.)
SGST
Rate Amt Rate Amt Rate Amt
7
8
9
10
11
12
13
14
15
6. Tax Collected at Source (TCS) Details
Sr
No.
1
Tax
Period
of
payment
to
supplier
2
Merchant
ID
allocate
by
e-
commerc
e portal
3
GSTIN
of
supplier
Name
of
suppli
er
Value on
which TCS
is collected
Nature of
supply
(B2B/B2C)
TCS_IGST
TCS_CGST
TCS_SGST
(figure in Rs.)
4
5
7
8
9
10
11
12
13
14
Rate Amt.
Rate
Amt.
Rate Amt.
89
7. Liability payable and paid
Description
TCS_IGST
Payable
TCS_CGST
Payable
TCS_SGST
Payable
Cash
ledger
Dr. No.
TCS_IGST
Paid
TCS_CGST
Paid
(figures in Rs.)
TCS_SGST
Paid
(1)
(2)
(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.
Invoice wise detail may be kept safely for a period prescribed in the Act.
3. B to C supplies means supplies made to persons other than registered.
4.
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 furnished by e-commerce operator(s) providing facility of supplying goods and/or services, other than branded services, of other
suppliers through his portal
90
Usual declaration and signature.
Declaration
I __________________hereby declare that the information given in this statement is true, correct and complete in
every respect. I further declare that I have the legal authority to submit this statement.
Place:
Date:
Person)
(Signature of Authorized
91