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

GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017State Rules of Punjab · 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 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 543 on the common portal after the due date of filing of FORM GSTR-8.

Where this provision sits

Act	GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017
Section	67
Marginal note	Form and manner of submission of statement of supplies through an e-commerce operator
Jurisdiction	State of Punjab
Status	In force as published by the source

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