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THE JAMMU AND KASHMIR GOODS AND SERVICES TAX FORMS 2017
RETURN

Body

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

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
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
3A. Supplies made to registered persons
             
3B. Supplies made to unregistered persons
             

4. Amendments to details of supplies in respect of any earlier statement

Original details Revised details
Month

GSTIN of supplier GSTIN of supplier Details of supplies made which attract TCS Amount of tax collected at source
Gross value of supplies made Value of supply returned Net amount liable for TCS Integrated Tax Central Tax State/UT Tax
1 2 3 4 5 6 7 8 9
4A. Supplies made to registered persons
                 
4B. Supplies made to unregistered persons
                 

5. Details of interest

On account of

Amount in default Amount of interest
Integrated Tax Central Tax State /UT Tax
1 2 3 4 5
Late payment of TCS amount        

6. Tax payable and paid

Description Tax payable Amount paid
1 2 3
(a) Integrated Tax    
(b) Central Tax    
(c) State / UT Tax    

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    

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)      

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    

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 Authorized Signatory
Place: Name of Authorized Signatory
Date: Designation /Status

Instructions:-

1. Terms Used:

a. GSTIN: Goods and Services Tax Identification Number
b. TCS: Tax Collected at source

2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.

3. TCS liability will be calculated on the basis of table 3 and table 4.

4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged.

5. Cash ledger will be debited for the refund claimed from the said ledger.

6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.

7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.