Posted on by abhishek

I am notified under section 52 of the CGST Act to collect tax at source. What are the returns to be furnished by me?

  1. Any person liable to collect tax at source under section 52 of the CGST Act is
    specifically liable to furnish returns in FORM GSTR-8.
  2. The details in respect of tax collected at source, as well as the details relating to tax collected and tax paid shall be disclosed.
  3. Further, the person shall be required to furnish other returns in FORM GSTR-1, GSTR-2 and GSTR-3, to the extent not covered in FORM GSTR-8 above.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 23)