Section 37: Amendment of FORM GSTR-8

In the said rules, in FORM GSTR-8, –

(i) in FORM GSTR-8, with effect from such date as may be notified by the Government, –

(a) for serial number 3, the following shall be substituted, namely:- “3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the suppli er Details of supplies made which attract TCS Amount of tax collected at source Place of Supp ly (POS) Gross value of suppli es made Value of suppli es return ed Net amou nt liable for TCS Integrat ed Tax Centr al Tax Stat e /UT Tax 1 2 3 4 5 6 7 8

3A. Supplies made to registered persons

3B. Supplies made to unregistered persons ”;

(ii) for serial number 3 the following shall be substituted, namely:- 40 “4. Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of supplier GSTIN of supplier Details of supplies made which attract TCS Amount of tax collected at source Place of Supply (POS) Gross value of supplies made Value of supply returned Net amount liable for TCS Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10

4A. Supplies made to registered persons

4B. Supplies made to unregistered persons ”.

”;