CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 67 – Form and manner of submission of statement of supplies through an e- commerce operator

This rule was made and amended vide the following notifications • Central Tax Notification No. 31/2019 (dated 28th June 2019)

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 suppliers³[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 in Part C of  FORM GSTR-2A ¹[**** ]  on the common portal after ²the due date of filing of FORM GSTR-8 2[for claiming the amount of tax collected in his electronic cash ledger after validation].

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