THE BIHAR GOODS AND SERVICES TAX FORMS 2017
RETURN

Body

Form GSTR - 8

[See Rule 67(1)]

Statement for tax collection at source

Year
Month

GSTIN

(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
GSTIN of the supplier	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

3.1. Details of supplies made through e-commerce operator by un-registered suppliers

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
Month	GSTIN of supplier	GSTIN of supplier	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

4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers

5. OMITTED

6. Tax payable and paid

7. Interest Late fee payable and paid

Description	Amount payable	Amount paid
1	2	3
(I) Interest on account of TCS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b) 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 and late fee payment [to be populated after filing of statement]

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.