(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.
1 This word was substituted for “suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A” by Notification No. GST- 1019/C.R.71 /Taxation-1, (Notification No.31/2019, Fourth Amendment-2019), dated 28th June, 2019, (w.e.f.28th June, 2019).
2 The words “the due date of’ were deleted by Notification No. GST-1019/C.R. 71/ Taxation-1, dated 28% June 2019 (Fourth Amendment-2019, Notification No. 31/2019) (w.e.f. 28% June 2019).
® These word, letters and figure were inserted by Notification No. MGST.1024/C.R.44/Taxation-1 (Notification No.
20/2024, Second Amendment, 2024), dated 5% November, 2024, (w.e.f. 1 November, 2024).
* These words were inserted by Notification No. GST-1019/C.R. 71/Taxation-1, dated 28% June 2019 (Fourth Amendment-2019, Notification No. 31/2019) (w.e.f. 28 June 2019).
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(2) '[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 3[****] filing of FORM GSTR-8 “[for claiming the amount of tax collected in his electronic cash ledger after validation].