(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the commonportaleither directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished. by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the commonportal after the due date offiling ofFORM GSTR-7.
(3) Thecertificate referred to in sub-section (3) of section 5! shall be issued by deductor electronically on the basis of the return furnished under sub-rule (1) through the common portal in FORM GSTR-7A.
Heme tsa, fee 30 YA 2017 _ 67. Form and mannerofsubmission ofstatement 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-8electronically on the commonportal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amountof tax collected as required under sub-section (1) ofsection 52.
(2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each ofthe suppliers in Part C ofFORM GSTR-2A on the commonportal after the due date of filing ofFORM GSTR-8.