Form and manner of submission of statement of supplies through an e-commerce operator [ Rule 67 of CGST Rules ] - GST Ready Reckoner - GST

As per rule 67 of CGST Rule prescribed the form and manner of submission of statement of supplies through an e-commerce operator.- Rule 67(1) of CGST Rules - Every electronic commerce operator required to collect tax at source under section 52 of CGST Act 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 section 52(1) of CGST Act . Rule 67(2) of CGST Rules - The details of tax collected at source under section 52(1) furnished by the operator under rule 67(1) shall be made available electronically to each of the registered suppliers on the common portal after filing of FORM GSTR-8 for claiming the amount of tax collected in his electronic cash ledger after validation. Time Limit of TCS deposit and furnishing the TCS related returns Time limit to deposit TCS Collected :- The amount of tax so collected by the operator is required to be deposited by the 10th of the following month , during which such collection is made. Time limit to furnishing TCS Statements Monthly Statement:- The operator is also required to furnish a monthly statement in Form GSTR - 8 by the 10th of the following month . Annual Return:- The Operator is also required to file an Annual statement in prescribed form (GSTR - 9B) by the 31st of December following the end of every financial year. Rectification of error:- The Operator can rectify errors in statements filed, if any, latest by the return to be filed for the month of October , following the end of every financial year, subject to payment of interest as specified in section 50(1) of CGST Act . Claim of credit on E-cash ledger of supplier Rule 87(9) of CGST Rules - Any amount deducted under section 51 or collected under section 52 and claimed in GSTR Form 2A by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rules 87 of CGST Rules . The tax collected by the operator shall be credited to the cash ledger of the supplier who has supplied the goods/services through the Operator. The supplier can claim credit of tax collected and reflected in the return by the Operator in his [supplier s] electronic cash ledger. The details furnished by the operator in GSTR-8 shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-8.