Posted on 30-09-2018:
Procedure to file TCS Return in GST : 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.
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.
Filing of Form GSTR-8 for every tax period is not mandatory. E-commerce operator is mandatorily required to file GSTR-8 for a tax period only when they have collected any tax 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 in that tax period.
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.
Procedure to file TCS Return in GST : Process of creation, submission and filling GSTR-8
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
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 refresh 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.
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.
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.
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 refresh 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.
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.
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.
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 GSTR 8 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:
a. 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.
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