TCS functionality on GSTR-8 Return enables for GST Composite Taxpayers

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The Central Board of Indirect Taxes and Customs (CBIC) have provided the new GST  functionalities for TCS, Composition Taxpayers and e-commerce operators.

Let’s understand in detail – 

Recently the goods and services network (GSTIN) portal has made some new GST functionalities for TCS. This has made some relaxation in the GST return filing procedure for the taxpayers. Here we have listed those introduction changes in the post, Check out them :

Earlier Procedure of Table 4 of Form GSTR 8

  • Earlier, if no steps have prepared upon TCS features, auto-populated in TDS/TCS credit form, through every supplier.
  • If the same was rejected by them, it could change the features only once.
  • Based upon requests derived from stakeholders, the limitation of changing the transaction particulars only once, in table 4 (i.e. amendment table) of form GSTR 8, has now been removed.
  • Therefore, aspects of table 4 (i.e. amendment table) of form GSTR 8, can now be changed several times.
  • By e-commerce workers likely to assemble tax at reference under section 52, while registering their form GSTR 8.

New GST functionalities for TCS

  • The taxpayers under composition scheme, who are allowed to make supplies through E-Commerce Operators, such as amazon, Flipkart, zomato, Oyo, etc will now be able to observe and take necessary actions in their TDS/TCS credit received form.
  • E-commerce operators would now be capable of adding GSTIN of such composition suppliers. It is in their Form GSTR-8 and filing GST Return Form.
  • The amount of tax collected at source, reported by E-Commerce Operators in their Form GSTR-8. And now be able to ‘TDS /TCS credit received’ form of particular composition taxpayers.
  • The amount so stated by e-commerce operators will now be available to particular composition taxpayers, for accepting or rejecting the same, in their ‘TDS and TCS credit received’ form.

NOTE – For approved transactions, the amount would charge to the cash ledger of composition taxpayers. And after the successful filing of ‘, TDS/ TCS Credit received’ form. And For rejected transactions, the amount would sent to e-commerce operators for correction.

CBIC Extends Due Date of GSTR-4 Return filing for FY 2019-20


In case, you require any sort of guidance related to the GST registration, GST return filing procedure, or any other GST compliance, please feel free to contact our business advisors at 8881-069-069.

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