Rule 67 - Form and manner of submission of statement of supplies through an ecommerce operator

67. Form and manner of submission of statement of supplies through an e-commerce operator.[1]

(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) [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] in [3][***] on the common portal after [4][***] filing of FORM GSTR-8. [5][for claiming the amount of tax collected in his electronic cash ledger after validation”]

[1] This Rule was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Substituted for words “The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers” by Rule 11 of The CGSTR(2^nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023 wef 01-10-2023.

[3] Words “Part C of FORM GSTR-2A” omitted by Rule 8(a) of The CGST(4^th A)R, 2019 Notification No. 31/2019-Central Tax dt. 28-06-2019.

[4] Words “the due date” omitted by Rule 8(b) of The CGST(4^th A)R, 2019 Notification No. 31/2019-Central Tax dt. 28-06-2019.

[5] Words inserted by Rule 8(c) of The CGST(4^th A)R, 2019 Notification No. 31/2019-Central Tax dt. 28-06-2019.

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CHAPTER VIII - RETURNS

Rule 67 - Form and manner of submission of statement of supplies through an ecommerce operator