fbpx
+91-8512-022-044 help@finodha.in

ITR Filing Starts Only

Claim your TDS Refund before it EXPIRE in

Day(s)

:

Hour(s)

:

Minute(s)

:

Second(s)

GST Return Filing Starts Only

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

by | Aug 5, 2024 | GST | 0 comments

Consult an Expert: ITR Filing, GST Reg. & Pvt. Ltd. Registration!

3 + 3 =

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/

Pin It on Pinterest

Shares
Share This