CHAPTER VIII-RETURNS

Rule 67

Form and manner of submission of statement of supplies through an e- commerce operator

(1) 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.

(2) 1[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] 2[**** ] on the common portal after 1[****] filing of FORM GSTR-8 3[for claiming the amount of tax collected in his electronic cash ledger after validation].

  1. Substituted vide Notification No. 38/2023 – CT dated 04.08.2023. ↩︎
  2.  Omitted vide Notification No. 31/2019 – CT dated 28.06.2019. ↩︎
  3.  Inserted vide Notification No. 31/2019 – CT dated 28.06.2019. ↩︎