9911796707
TMI BlogStatement for tax collection at sourceX X X X Extracts X X X X X X X X Extracts X X X X ..... ct TCS Amount of tax collected at source Place of Supply (POS) 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 8 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons ] 1 [ 3.1. Details of supplies made through e-commerce operator by un-registered suppliers Enrolment no. of Supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply returned Net value of the supplies 1 2 3 4 5 6 ] 3 [ **** ] 6. Tax payable and paid Description Tax payable Amount paid 1 2 3 (a) Integrated Tax (b) Central Tax (c) State / UT Tax 4 [ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and paid Description Amount of interest Payable Amount paid 1 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax 5. Substituted vide NOTIFICATION NO. 52/2023 Central Tax dated 26-10-2023 before it was read as, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 6 7 8 9 4A. Supplies made to registered p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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