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

Important Keyword: Section 52, FORM GSTR-8.

GST Rule 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) ³[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 ¹[****] filing of FORM GSTR-8 ²[for claiming the amount of tax collected in his electronic cash ledger after validation].

1. Omitted vide Notification No. 31/2019 – CT dated 28.06.2019.

2. Inserted vide Notification No. 31/2019 – CT dated 28.06.2019.

3. Substituted vide Notification No. 38/2023 – CT dated 04.08.2023.

Read More: Notification No. 18/2017 – Integrated Tax (Rate): Integrated Goods and Services Tax exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – Integrated Goods and Services Tax exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Web Stories: Notification No. 18/2017 – Integrated Tax (Rate): Integrated Goods and Services TaxT exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – Integrated Goods and Services Tax exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Official Income Tax Return filing website: https://incometaxindia.gov.in/