1.Provision to make amendment, multiple times, in T Form GSTR-8
a.Earlier, if no action was taken on TCS details, auto-populated in TDS/TCS credit form, by the supplier or if the same were rejected
by them in the said form, the TCS (e-commerce operators) could amend the details only once.
b.Based on requests received from stakeholders, the restriction of amending the transaction details only once, in the amendment
table of Form GSTR-8, has now been removed.
c.Thus, details of amendment table of Form GSTR-8, can now be amended multiple times, by e-commerce operators
liable to collect tax at source under section 52, while filing their Form GSTR-8.
2.TCS facility extended to composition taxpayers
a.The taxpayers under composition scheme, who are permitted to make supplies through E-Commerce Operators, e.g. Restaurant
Services, will now be able to view and take necessary actions in their TDS/TCS credit received form.
b.E-commerce operators would now be able to add GSTIN of such composition suppliers, in their Form GSTR-8 and file the Form.
c.The amount of tax collected at source, reported by E Commerce Operators in their Form GSTR-8, will now be populated to ‘TDS
/TCS credit received’ form of respective composition taxpayers.
d.The amount so reported by e-commerce operators will now be available to respective composition taxpayers, for accepting or
rejecting the same, in their ‘TDS and TCS credit received’ form.
*For accepted transactions, the amount would be credited to cash ledger of composition taxpayers, after successful filing of
TDS/ TCS Credit received’ form.
*For rejected transactions, the amount would be shown to e-commerce operators for correction.
