Section 67: Form and manner of submission of statement of supplies through an ecommerce operator

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(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) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers [in Part C of FORM GSTR-2A]111 on the common portal after [the due date of]112 filing of FORM GSTR-8 [for claiming the amount of tax collected in his electronic cash ledger after validation]113.

Where this provision sits

Act	Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Section	67
Marginal note	Form and manner of submission of statement of supplies through an ecommerce operator
Jurisdiction	Central
Status	In force as published by the source

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