The Goods and Services Tax Return 8 is a monthly statement to be filed by e-commerce operators registered under GST to collect tax at source.
The e-commerce operators file GSTR-8.
E-commerce operator means any person who owns, operates or manages the digital or electronic facility or platform for electronic commerce.
The last day for filing this return is before the 10th of the subsequent month. (e.g., If you are filing the GSTR-8 for April 2018 then, you have to file it before the 10th of May 2018.)
GSTR-8 contain the details pertaining to:
Here you can see the complete format of the Form GSTR-8.
Headings that Appear under GSTR-8 and their Significance
|#||Headings||Details to be furnished|
|1||GSTIN (Goods and Services Taxpayer Identification Number )||15 digit state-wise PAN number which will be auto-populated at the time of filing a return.|
|2||Name of the person liable to Collect the tax||Will be auto-populated when a taxpayer will login to the common GST portal|
|3||Return Period||Period/month or year of tax to which the Return pertains (for which GSTR-8 is being filed); to be selected from drop-down menu|
|4||Supplies made to registered taxable persons||Here, transactions of the supplies made to registered taxable person by the e-commerce marketplace merchant through the e-commerce operator are furnished. Details include:
· GSTIN of the supplier· Gross value of supplies
|5||Amendments to supplies made to registered and unregistered taxable persons||Any amendments in the above-mentioned supplies’ details (invoice/contract/payment) will be furnished under this head. Respective changes in amounts of IGST, SGST, and CGST taxes are also mentioned here.|
|6||Supplies made to unregistered taxable persons||Here, transactions of the supplies made to unregistered taxable person by the e-commerce marketplace merchant through the e-commerce operator are furnished.|
|7||Amendments to supplies made to unregistered taxable persons||Any amendments in the above mentioned supplies’ details through e-commerce operator will be furnished under this head.|
|8||Details of tax collected at source (TCS)||The entire details pertaining to TCS are furnished here along with suppliers’ details.|
|9||Liability – payable and paid||Under this head, based on the above-mentioned details, the following amounts of the available tax credit and tax liability get auto-computed. Details appear here are:
· Tax collected at source Payable(TCS)· Interest on delayed payment of TCS· Fees for late filing of GSTR
Upon filling up all the sections of the GSTR-8, a taxpayer is required to declare the authenticity of the document and sign it electronically. Either this can be verified using a DSC or an Aadhaar based verification system.
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