Form and manner of submission of statement of supplies through an e‑commerce operator

Rules-67 of CGST 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

(2) The details fur­nished by the oper­a­tor under sub-rule (1) 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.