The document is a detailed outline for completing Form GSTR-8 for tax collection at source, including sections for supplies made, amendments, tax payable, and interest details. It provides specific tables for reporting various tax categories and amounts related to registered and unregistered persons. Additionally, it includes contact information for CA Sanjiv Nanda and resources for further assistance.

1. FCA, B.COM, MBA, LLB

2. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
FORM GSTR-8
[Refer Rule67]
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. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
3. Details of supplies made through e-commerce operator
(Amount in Rs. for all Table)
GSTIN
Of
Supplies
Details of supplies made which attract TCS Amount of tax collated 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 person
3B. Supplies made to unregistered person

4. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
4. Amendments to details of supplies in respect of any earlier statement
Original details Revised details
Month GSTIN
Of
supplies
GSTIN
Of
supplies
Details of supplies made which attract
TCS
Amount of tax collected at source
Gross value
Of supplies
made
Value of
Liable for
TCS
Net amount
liable for
TCS
Integrated
tax
Central
tax
State/UT
tax
1 2 3 4 5 6 7 8 9

5. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
4A. Supplies made to registered person
4B. Supplies made to unregistered person

6. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
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

7. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
6. Tax payable and paid
Description Tax payable Amount paid
1 2 3
a) Integrated Tax
a) Central Tax
a) State/UT Tax

8. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
7. Interest payable and paid
Description Amount of Interest
Payable
Amount paid
1 2 3
a) Integrated Tax
a) Central Tax
a) State/UT Tax

9. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
8. Refund Claimed from electronic cash ledger
Description Tax Interest Penalty Other Debit Entry
Nos.
1 2 4 5 6 7
a) integrated tax
a) Central Tax
a) State /UT Tax
Bank account Details (Drop Down)

10. Form GSTR-8
CA. Sanjiv Nanda, Smarthead Consultants
9. Debit entries in cash ledger for TCS / interest payment[to be populated after
payment of tax and submission of return]
Description Tax paid in cash Interest
1 2 3
a) Integrated Tax
a) Central Tax
a) State/UT Tax

11. Thanks For A Patient
CA. Sanjiv Nanda
Smarthead Consultants pvt. LtD.
NDR & Co. , Chartered Accountants
You Tube Channel :- Seek Expert Business Advice
Personal Id :- ca.sanjiv.nanda@gmail.com
Personal id ;- sanjiv.nanda@gmail.com
sanjiv.nanda@smartheadconsulting.com
https://www.youtube.com/channel/UCmmx2GFXeoF-DNtNjwnpYJA
https://www.facebook.com/ca.sanjivnanda919/

12. CA. Sanjiv Nanda, Smarthead Consultants