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Statement for tax collection at source

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..... (b) Trade name, if any Auto Populated 3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Amount of tax collected 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 .....

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..... 1 2 3 4 5 6 7 8 9 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons 2 [ 4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers .....

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..... (c) State/UT Tax (II) Late fee (a) Central tax (b) State / UT tax ] 8. Refund claimed from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos. 1 2 3 4 5 6 (a) Integrated tax .....

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..... y 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 from the said ledger. 6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8. 7. Matching of Details with supplier s GSTR-1 will be at the level of GSTIN of supplier. ***************** NOTES:- 1. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 2. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08 .....

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