https://www.taxtmi.com/acts?id=25333 Form GSTR 8 requires an e commerce operator to report tax collected at source (TCS) by supplier GSTIN, differentiate supplies to registered and unregistered persons, record amendments, interest, and tax payable/paid across integrated, central and state/UT heads, and to post debit entries in the electronic cash ledger after payment. Refunds from the electronic cash ledger are allowed only after full discharge of the TCS liability; amounts collected flow to Part C of the recipient's GSTR 2A and matching with supplier GSTR 1 is at supplier GSTIN level. en-us Tue, 06 Jun 2017 13:01:52 +0530 Tue, 06 Jun 2017 13:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25333 Form GSTR 8 requires an e commerce operator to report tax collected at source (TCS) by supplier GSTIN, differentiate supplies to registered and unregistered persons, record amendments, interest, and tax payable/paid across integrated, central and state/UT heads, and to post debit entries in the electronic cash ledger after payment. Refunds from the electronic cash ledger are allowed only after full discharge of the TCS liability; amounts collected flow to Part C of the recipient's GSTR 2A and matching with supplier GSTR 1 is at supplier GSTIN level. Act-Rules Bills Tue, 06 Jun 2017 13:01:52 +0530 https://www.taxtmi.com/acts?id=25333