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Section 67: Form and manner of submission of statement of supplies through an e— commerce operator

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017

(1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR—S 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-ZA on the common portal after the due date of filing of FORM GSTR—S.

Where this provision sits

Act10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section67
Marginal noteForm and manner of submission of statement of supplies through an e— commerce operator
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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