Statement for tax collection at source

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..... ils of supplies made through e-commerce operator by un-registered suppliers Enrolment no. of Supplier Gross value of supplies made Value of supplies Returned Net value of the supplies 1 2 3 4 ] 8[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 Place of Supply (POS) 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 10 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons ] 2[4.1. Amendments to details of suppli .....

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..... tification 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 6[(GSTR-1 or GSTR-1A)] will be at the level of GSTIN of supplier. ***************** NOTES:- 1. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 w.e.f. .....

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..... ade 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 " 8. Substituted vide Notification No.. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 01-04-2025 before it was read as, "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 .....

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