Rule 67 - Form and manner of submission of statement of supplies through an e-commerce operator - Central Goods and Services Tax Rules, 2017

67. Form and manner of submission of statement 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-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) 4 [ 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 ] 1 [ **** ] on the common portal after 2 [***** ] filing of FORM GSTR-8 3 [ for claiming the amount of tax collected in his electronic cash ledger after validation ] . ********** Notes 1. Omitted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as in Part C of FORM GSTR-2A 2. Omitted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as the due date of 3. Inserted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28-06-2019 4. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 before it was read as, The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers