Rule 67
Form and manner of submission of statement of supplies through an e-commerce operator
Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52.
[The details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made available electronically to each of the registered suppliers] 4 in [Part C of FORM GSTR-2A] 1 on the common portal after [the due date of] 2 filing of FORM GSTR-8 [for claiming the amount of tax collected in his electronic cash ledger after validation] 3.
1,2 Omitted vide Notf no. 31/2019 - CT dt 28.6.2019
3 Inserted vide Notf no. 31/2019 - CT dt 28.6.2019
4 Substituted for the portion beginning with the words “The details” and ending with the words “suppliers” vide Notification 38/2023-CT dt. 4.8.2023. Effective from 1.10.2023