Tuesday, October 19, 2021
HomeGSTHow can I create and file details in Form GSTR-8?

How can I create and file details in Form GSTR-8?

To create and file details in Form GSTR-8, perform the following steps: 

A. Login and Navigate to Form GSTR-8 page

B. Enter details in various tiles

C: Payment of Tax

D. File Form GSTR-8 with DSC/ EVC

E. View Debit entries in Electronic Cash Ledger for tax payment

F. Download Filed Return                                                                                 

A. Login and Navigate to Form GSTR-8 page

  1. 1. Access the gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the login Dashboard.

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  1. 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.
  2. Click the search button. The File Returns page is displayed.

Note: Please read the important message in the box carefully.

  1. In the GSTR-8 tile, click the prepare ONLINE button if you want to prepare the return by making entries on the GST Portal.

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  1. TheGSTR-8 – Return for Tax Collected at Source dashboard page is displayed.

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B. Enter details in various tiles

6 (a) 3. Details of supplies attracting TCS: To add details of supplies attracting TCS.

6 (b) 4. Amendments to details of supplies attracting TCS: To amend details of supplies attracting TCS in respect of any earlier tax period.

6 (a) 3. Details of supplies attracting TCS

6.1. Click the 3. Details of supplies attracting TCS tile to add details of supplies attracting TCS.

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6.2. Click the ADD button.

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Note: You can click the Help link to view Help related to this page. Click CLOSE.

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6.3. The TCS Details – Add page is displayed.

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6.4. In the GSTIN of the supplier field, enter the GSTIN of the supplier. The supplier name field is auto-populated.

6.5. Enter the Gross Value of supplies made and the 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.

6.6. Enter the amount collected at the source under IGST/ CGST/ SGST heads. Click the SAVE button.

Note:

  • Declare details of TCS for each supplier here. Please note that the GSTIN of the supplier cannot be declared more than once.
  • Tax is to be collected on the net value of supplies.
  • Negative values cannot be declared in this table.
  • At least one tax column must be entered out of three tax columns (IGST or CGST and SGST/UTGST).

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6.7. You will be directed to the previous page and a message is displayed that TCS details added successfully.

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6.8. Refresh the page by clicking the button. Here, you can also edit/delete the added details (under the Actions column).

Note: You can view the certain number of records by selecting a number from Records to view per page drop-down list. You can also search any record by providing the GSTIN or Trade/Legal name of the supplier.

6.9. Click the BACK TO GSTR-8 DASHBOARD button to go back to the Form GSTR-8 Dashboard page.

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6.10. 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.

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6 (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.

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6.2 (a) Uploaded By E-Com Operator tab: To amend transactions uploaded by e-com operator in the previous period.

6.2 (b) Rejected By Supplier tab: To edit the transactions rejected by the supplier.

Note:

  • In 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:
  1. 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 the supplier has not taken any action, they can amend those records under the “Uploaded by the e-commerce operator “tab.
  2. Rejected by supplier: Under this option, details can be amended on the rejection of the record by the supplier. After the rejection of details by the supplier, records will be auto-populated in the “Rejected by supplier” tab in Table 4 where the e-commerce operator can amend and file the details.
  • TCS liability will be calculated in the following manner on the amendment of records:
    • In case details in Form GSTR-8 are amended for the first time: TCS liability = Last amended value – Original value.
    • In case details in Form GSTR-8 are amended for the second time: TCS liability = Last amended value – Previous amended value.

6.2 (a) Uploaded By E-Com Operator Tab:

In the Uploaded By E-Com Operator tab, you can amend transactions uploaded by the e-com operator in the previous period.

Also read: How can I prepare and file the Form GSTR-9 return?

6.3. Select the Financial Year and Month from the drop-down list.

6.4. In the GSTIN of supplier field, enter the GSTIN of the supplier reported in the entry during the previous tax period which needs to be amended. Click the AMEND TCS DETAILS button.

Note: You can also enter the GSTIN of composition taxpayers here if the same was reported in the earlier tax period.

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Note:

  • Any changes to the details declared in Table-3 (TCS details) in earlier tax period(s) may be declared in Table-4.
  • No amendment is allowed, once the TCS details are accepted by the supplier.
  • Records rejected by the supplier are available for taking action in the Tab ‘Rejected by supplier’ in table 4.
  • The original tax period, financial year, and original supplier’s GSTIN cannot be edited.

6.5. 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.

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6.6. You will be directed to the previous page and a message is displayed that TCSA details added successfully.

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6.7. Here, you can also edit/delete the added details (under the Actions column).

Note: You can view the certain number of records by selecting a number from Records to view per page drop-down list. You can also search any record by providing the GSTIN or Trade/Legal name of the supplier.

6.8. Click the BACK TO GSTR-8 DASHBOARD button to go back to the Form GSTR-8 Dashboard page.

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6.9. 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 difference amount of amended amount and original amount.

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6.2 (b) Rejected by Supplier Tab:

6.1. Select the Rejected by Supplier tab.

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6.2. Click the EDIT button to edit the details.

Note: You can view the certain number of records by selecting a number from Records to view per page drop-down list. You can also search any record by providing the GSTIN or Trade/Legal name of the supplier.

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6.3. 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.

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6.4. You will be directed to the previous page and a message is displayed that TCSA details edited successfully.

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6.5. Click the BACK button to go back to the Form GSTR-8 Dashboard page.

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6.6. 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 difference amount of amended amount and original amount.

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C. Payment of Tax

7. Click the computer LIABILITY button for computation of tax liability and interest if any.

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8.A message is displayed on the top page of the screen that Compute Liability request has been received. Please check the status after some time. Click the refresh 

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9. Once the status of Form GSTR-8 is Ready to File, Details of Interest and 6 & 7. Payment of Tax tile and PROCEED TO FILE button gets enabled.

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10. Click the 5. Details of Interest tile to view the default amount of TCS liability and applicable interest on such default liability.

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11. The Details of Interest page is displayed. Click the BACK TO GSTR-8 DASHBOARD button to go back to the Form GSTR-8 Dashboard page.

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Note:

  • Amount in default is the cumulative amount on which interest has been charged.
  • Interest is payable when there is a delay in filing of the statement, beyond the due date or there is any upward amendments in the values of earlier provided details, on which tax is liable to be paid along with interest.              12. Click the6 & 7. Payment of Textile or PROCEED TO FILE 

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13. The Payment of Tax page is displayed.

Note:

  • Liabilities can be paid in cash only.
  • The ‘Create challan’ button will be enabled for selection only if sufficient cash is not available in Electronic Cash Ledger.
  • Declaration and Authorized signatory fields will be enabled only if sufficient cash balance is available to offset the liabilities.

14.1. The cash available as on date under various heads are shown in the table at the top of the page.

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14.2 (a). Scenario 1: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities

  1. You can view the “Additional Cash required” column to know if there is any additional cash required for offsetting the liability.
  2. If the 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 the page.

3.  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 the total amount of payment to be made. You cannot edit the amount in these fields. You will be taken to the Payment Application page.

4. Select the payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

5. Click the GENERATE CHALLAN button.

6. The Challan is generated.

Note

(a) In the case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown on 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 the case of Over the Counter:

Take a printout of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. The status of the payment will be updated on the GST Portal after confirmation from the Bank.

(c) In case of NEFT/ RTGS:

Take a printout of the Challan and visit the selected Bank. Mandate forms 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.

14.3 (b). Scenario 2: If the available cash balance in the Electronic cash ledger is more than/equal to the amount required to offset the liabilities

  1. If the 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.                                                                                       15. You can view the “Additional Cash required” column to know if there is any additional cash required for paying liability.

Note: You can click the DOWNLOAD GSTR-8 DETAILS (EXCEL) button to view the summary page in excel format or click the PREVIEW DRAFT GSTR-8 button to view the summary page of Form GSTR-8 in pdf format for your review.

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D. File Form GSTR-8 with DSC/ EVC

  1. Select the declaration checkbox. Select the Authorized Signatory from the drop-down list. Click the FILE GSTR-8 button.

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17. Read the message carefully and click the YES

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  1. The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

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19.1. FILE WITH DSC:

a. Select the certificate and click the SIGN button.

19.2. FILE 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.

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  1. The success message is displayed and ARN is displayed. Status of the Form GSTR-8 return changes to “Filed”. Click the BACK button.
  2. 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.

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E. View Debit entries in Electronic Cash Ledger for tax payment

  1. Click the Debit entries in the electronic cash ledger for TCS/interest payment tile to view the reference ID through which the amount has been debited in the electronic cash ledger.

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  1. The entries in Electronic Cash Ledger for tax payment is displayed. Click the BACK TO GSTR-8 DASHBOARD button.

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F. Download Filed Return

  1. Click the DOWNLOAD FILED GSTR-8button to download the filed return.

25. You can also download filed details as an excel file by clicking on the DOWNLOAD GSTR-8 DETAILS (EXCEL) button.

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  1. The PDF file generated would now bear the watermark of the final Form GSTR-8.

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