A. FAQs on Filing of Form GSTR-8- Statement of TCS (Tax Collected at Source)
Q.1 What is Form GSTR-8?
Ans: Form GSTR-8 is a Statement of TCS (Tax Collected at Source) to be filed by E Commerce Operators. Form GSTR-8 contains the details of taxable supplies and the amount of consideration collected by such operator pertaining to the supplies made by other suppliers through such e commerce operator and amount of TCS collected on such supplies.
Q.2 Who needs to file Form GSTR-8?
Ans: Form GSTR-8 is to be filed by every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it.
Q.3 Is it mandatory to file Form GSTR-8?
Ans: Filing of Form GSTR-8 for every tax period is not mandatory. E-commerce operator is required to file Form GSTR-8 for a particular tax period, when goods are supplied through such operator and they have collected any TCS amount during the said tax period or they have to amend any details declared in earlier return on their own or on account of any details rejected by supplier which is auto-populated in Table 4 of the said return in that tax period.
Pre-conditions of Filing Form GSTR-8
Q.4 What are the pre-conditions for filing Form GSTR-8?
Ans: Pre-conditions for filing of Form GSTR-8 are:
- E-commerce Operator should be a registered person and should have an active GSTIN during the tax period for which return is intended to be filed.
- E-commerce Operator should have valid User ID and password.
- E-commerce Operator should also have valid & non-expired/non-revoked digital signature (DSC) where DSC is applicable or a mobile number registered on portal to file return through EVC verification.
- E-commerce Operator has collected TCS amount.
Nil Form GSTR-8
Q.5 By when do I need to file the Form GSTR-8 and is there any late fee for late filing?
Ans: The due date for filing Form GSTR-8 for a particular tax period is 10th day of the succeeding month or amended by Government by notification from time to time.
Currently there is no late fee for filing of Form GSTR-8 beyond the due date. However, interest will be charged in case of delay in discharging of TCS liability beyond the due date.
Filing Nil Form GSTR-8
Q.6 From where can I as a taxpayer file Form GSTR-8?
Ans: Form GSTR-8 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer.
The path is Services > Returns > Returns Dashboard.
Q.7 Is there any Offline Tool for filing Form GSTR-8?
Ans: Yes. Form GSTR-8 return can be filed through offline mode.
Q.8 Can the date of filing of Form GSTR-8 be extended?
Ans: Yes, date of filing of Form GSTR-8 can be extended by Government through notification.
Q.9 Do I need to file Form GSTR-8 even if no TCS liability is there in the tax period?
Ans: If E-commerce operator do not have any TCS liability in any particular tax period and also there is no transaction that has been auto-populated in table 4 of GSTR-8 of that particular tax period due to rejection of TCS details by the supplier in TDS/TCS credit received table, filing of Form GSTR-8 will not be mandatory for the said tax period. Otherwise, it is mandatory to file Form GSTR-8 for a particular tax period in which TCS has been collected or details are auto populated in table 4.
Entering Details in Tables of Form GSTR-8
Q.10 Form GSTR-8 comprises of which tables?
Ans: Form GSTR-8 comprises of following tables:
1. Table 3: Details of Supplies attracting TCS (Can be filled using the Offline Utility or online on the GST Portal)
2. Table 4: Amendment to details of supplies attracting TCS in respect of earlier statement (Can be filled using the Offline Utility or online on the GST Portal)
3. Table 5: Details of Interest on account of late payment of TCS amount (Auto calculated on GST Portal)
4. Table 6&7: Payment of Tax (Can be done only online on the GST Portal)
Q.11 I am not able to amend TCS details in Table 4 of Form GSTR-8. Why?
Ans: Amendment of TCS details in Table 4 of Form GSTR-8 cannot be made when the TCS details have already been accepted by counter party, or the TCS details has already been amended once.
Q.12 When can I amend TCS details in Table 4 of Form GSTR-8?
Ans: Amendment of TCS details in Table 4 is allowed only once in case original TCS details has not been accepted by the supplier in TDS/TCS credit table or the same has been rejected by the supplier. After amendment, it will go back to the supplier.
Once the TCS details have been accepted by the supplier, then no amendment of the same is allowed at E-commerce Operator’s end.
Q.13 Do I need to file Form GSTR-8 for the tax period, in which there are only rejected documents in table 4?
Ans: No, it is not necessary to file Form GSTR-8 for the tax period in which there are only rejected documents in table 4 and there is no TCS liability.
The E-commerce operator can file the statement for the tax period in which there is TCS liability and can amend the rejected documents of earlier statements in the said tax period itself.
For Example: Let us assume that E-commerce operator doesn’t have any TCS liability for the month of April 2020, but there is a record rejected by the supplier. In such scenario, it is not necessary for that E-commerce operator to file Form GSTR-8 for April 2020.
In case E-commerce operator has TCS liability for the month of May 2020, then in that tax period he can take action on such rejected documents, in the month of May, 2020 and file Form GSTR-8 for May 2020.
Q.14 Is there any limit on the number of times, details can be amended in Form GSTR-8?
Ans: In the table 4 (i.e. amendment table) of Form GSTR-8, there is no restriction in the limit on the number of times, details can be amended. You can amend the details in below scenarios:
a. Uploaded by the e-commerce operator: In case, e-commerce operator wants to amend the record on their own (filed in the earlier tax period), on which supplier has not taken any action, they can amend those records under “Uploaded by the e-commerce operator” tab.
b. Rejected by supplier: Under this option, details can be amended on rejection of the record by the supplier. After rejection of details by the supplier, records will be auto-populated in “Rejected by supplier” tab in Table 4 where e-commerce operator can amend and file the details.
TCS liability will be calculated in following manner on amendment of records:
- In case details in Form GSTR-8 are amended for first time: TCS liability = Last amended value – Original value.
- In case details in Form GSTR-8 are amended for second time: TCS liability = Last amended value – Previous amended value.
Q.15 Can I enter the GSTIN of composition taxpayers in Table 4 of Form GSTR-8?
Ans: Yes, you can enter the GSTIN of Composition taxpayers in Table 4 of Form GSTR-8, if the same was reported in table 3 in any earlier tax period.
Filing & Paying Late Fee
Q.16 How can I discharge my TCS liability?
Ans: TCS liability can be discharged through Electronic Cash Ledger only.
Q.17 How can I offset my liabilities?
Ans: You can offset the liabilities by clicking the 6, 7. Payment of Tax tile.
- If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional amount of cash payment will be required. You may create challan for that additional amount of cash required directly by clicking on the CREATE CHALLAN button at the bottom of page.
- If available cash balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities, no additional cash payment is required for offsetting liability.
Previewing & Signing Form GSTR-8
Q.18 Can I preview Form GSTR-8 before filing?
Ans: Yes, you can view/download the preview of Form GSTR-8 by clicking on ‘PREVIEW DRAFT GSTR 8’ before filing on the GST Portal.
Q.19 What are the modes of signing Form GSTR-8?
Ans: You can file Form GSTR-8 using DSC or EVC.
(a) Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html
(b) Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
Post Filing of Form GSTR-8
Q.20 What happens after Form GSTR-8 is filed?
Ans: After Form GSTR-8 is filed:
- ARN is generated on successful filing of the Form GSTR-8 Return.
- An SMS and an email are sent to the applicant on his registered mobile and email id.
- The details provided in Table 3 and Table 4 are sent to counter-party for action (Accept/Reject).
- The return will be available in the Dashboard of tax officer
B. How to file / Procedure to file Form GSTR-8- Statement of TCS (Tax Collected at Source)
How can I create and file details in Form GSTR-8?
To create and file details in Form GSTR-8, perform following steps:
A. Login and Navigate to Form GSTR-8 page
B. Enter details in various tiles
C. Preview Form GSTR-8
D: Payment of Tax
E. File Form GSTR-8 with DSC/ EVC
F. View Debit entries in Electronic Cash Ledger for tax payment
G. Download Filed Return
A. Login and Navigate to Form GSTR-8 page
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command.
Alternatively, you can also click the Returns Dashboard link on the login Dashboard.
4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. The File Returns page is displayed.
7. Please read the important message in the box carefully.
8. In the GSTR-8 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.
9. The GSTR-8 – Return for Tax Collected at Source dashboard page is displayed.
B. Enter details in various tiles
Click on the tile names to know more about and enter related details:
10 (a) 3. Details of supplies attracting TCS: To add details of supplies attracting TCS.
10 (b) 4. Amendments to details of supplies attracting TCS: To amend details of supplies attracting TCS in respect of any earlier tax period.
10 (a) 3. Details of supplies attracting TCS
10.1. Click the 3. Details of supplies attracting TCS tile to add details of supplies attracting TCS.
10.2. Click the ADD button.
10.3. The TCS Details – Add page is displayed.
10.4. In the GSTIN of supplier field, enter the GSTIN of the supplier. Supplier name field is auto populated.
10.5. Enter the Gross Value of supplies made and value of supplies returned to registered persons. Similarly, enter the Gross Value of supplies made and value of supplies returned to unregistered persons.
Note: Net amount liable for TCS is auto-populated based on data entered.
10.6. Enter the amount collected at source under IGST/ CGST/ SGST heads.
10.7. Click the SAVE button.
10.8. You will be directed to the previous page and a message is displayed that TCS details added successfully.
10.9. Refresh the page by clicking the button. Here, you can also edit/delete the added details (under Actions column).
10.10. Click the BACK TO GSTR 8 DASHBOARD button to go back to the Form GSTR-8 Dashboard page.
10.11. You will be directed to the GSTR-8 Dashboard landing page and the 3. Details of supplies attracting TCS tile in Form GSTR-8 will reflect the total net amount liable for along with tax details.
10 (b) 4. Amendments to details of supplies attracting TCS
10.1. Click the 4. Amendments to details of supplies attracting TCS tile to amend details of supplies attracting TCS in respect of any earlier tax period.
10.2 (a) Uploaded By E-Com Operator tab: To amend details of invoices uploaded by e-com operator in previous period.
10.2 (b) Rejected By Supplier tab: To edit the details of invoices rejected by supplier
8.2 (a) Uploaded By E-Com Operator Tab:
In Uploaded By E-Com Operator tab, you can amend details of invoices uploaded by e-com operator in previous period.
10.3. Select the Financial Year and Month from the drop-down list.
10.4. In the GSTIN of supplier field, enter the GSTIN of the supplier reported in the entry during previous tax period which needs to be amended.
10.5. Click the AMEND TCS DETAILS button.
10.6. You can provide the revised GSTIN of Supplier, revised gross values of supplies made, revised values of supplies returned and amount of tax collected at source for the GSTIN. Make amendments to the details as required. Click the SAVE button.
10.7. You will be directed to the previous page and a message is displayed that TCSA details added successfully.
10.8. Refresh the page by clicking the button. Here, you can also edit/delete the added details (under Actions column).
10.9. Click the BACK TO GSTR 8 DASHBOARD button to go back to the Form GSTR-8 Dashboard page.
10.10. You will be directed to the GSTR-8 Dashboard page and the 4. Amendments to details of supplies attracting TCS tile in Form GSTR-8 will reflect the total net amount liable along with tax details.
8.2 (b) Rejected By Supplier Tab:
10.3. Select the Rejected By Supplier tab
10.4. Click the EDIT button to edit the details.
10.5. Edit the details. You can amend the GSTIN of Supplier, gross values of supplies. revised values of supplies returned and all tax columns. Click the SAVE button.
10.6. You will be directed to the previous page and a message is displayed that TCSA details edited successfully.
10.7. Here, you can also edit the amended details (under Actions column).
10.8. Click the BACK button to go back to the Form GSTR-8 Dashboard page.
10.9. You will be directed to the GSTR-8 Dashboard page and the 4. Amendments to details of supplies attracting TCS tile in Form GSTR-8 will reflect the total net amount liable along with tax details.
C. Preview Form GSTR-8
11. Once you have entered all the details, click the PREVIEW DRAFT GSTR8 button. This button will download the draft Summary page of Form GSTR-8 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully. The PDF file generated would bear watermark of draft as the details are yet to be filed by you.
12. The downloaded PDF is displayed.
D. Payment of Tax
13. Click the PROCEED TO FILE button.
14. A message is displayed on top page of the screen that Proceed to file request has been received. Please check the status after sometime. Click the Refresh button.
15. Once the status of Form GSTR-8 is Ready to File, 5. Details of Interest and 6, 7. Payment of Tax tile gets enabled.
16. Click the 5. Details of Interest tile.
17. Details of interest is displayed. Interest can arise due to delay in filing of return, delay in payment of TCS liability etc. Click the BACK TO GSTR 8 DASHBOARD button to go back to the Form GSTR-8 Dashboard page.
18. Click the 6, 7. Payment of Tax tile.
19.1. The Payment of Tax page is displayed.
19.2. The cash available as on date under various heads are shown in table at the top of the page.
19.3 (a). Scenario 1: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities
i. You can view the “Additional Cash required” column to know if there is any additional cash required for offsetting the liability.
ii. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional amount of cash will be required. You may create challan for that additional cash directly by clicking on the CREATE CHALLAN button at the bottom of page.
iii. The Create Challan page is displayed.
Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit the amount in these fields. You will be taken to Payment Application page.
iv. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.
v. Click the GENERATE CHALLAN button.
vi. The Challan is generated.
Note:
(a) In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.
In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.
(b) In case of Over the Counter:
Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
(c) In case of NEFT/ RTGS:
Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
Click here to refer the FAQs and User Manual on Making Payment.
19.3 (b). Scenario 2: If available cash balance in Electronic cash ledger is more than/equal to the amount required to offset the liabilities
i. If available cash balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities, no additional cash is required for paying liability.
20. You can view the “Additional Cash required” column to know if there is any additional cash required for paying liability.
21. Click the PREVIEW DRAFT GSTR8 button to view the summary page of Form GSTR-8 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before making payments.
22. The summary page of Form GSTR-8 is displayed.
E. File Form GSTR-8 with DSC/ EVC
23. Select the Declaration checkbox.
24. Select the Authorized Signatory from the drop-down list.
25. Click the FILE GSTR8 button.
26. Read the message carefully and click the YES button.
27. The Submit Application page is displayed. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
28.1. SUBMIT WITH DSC:
a. Select the certificate and click the SIGN button.
28.2. SUBMIT WITH EVC:
- Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
29. The success message is displayed and ARN is displayed.Status of the Form GSTR-8 return changes to “Filed”.Click the BACK button.
30. After Form GSTR-8 is filed:
- ARN is generated on successful filing of the Form GSTR-8 Return.
- An SMS and an email are sent to the applicant on his registered mobile and email id.
F. View Debit entries in Electronic Cash Ledger for tax payment
31. Click the Debit entries in electronic cash ledger for TCS/interest payment tile.
32. The entries in Electronic Cash Ledger for tax payment is displayed. Click the BACK TO GSTR 8 DASHBOARD button.
G. Download Filed Return
33. Click the DOWNLOAD FILED GSTR8 button to download the filed return.
34. The PDF file generated would now bear watermark of final Form GSTR-8.
(Republished with amendments)
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Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.
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