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

Section 67: Submission Process for E-Commerce Tax Collection Statements

Section 67 outlines the process for electronic commerce operators who are required to collect tax at source under Section 52. These operators must submit a statement using FORM GSTR-8. This form must be filed electronically on the common portal, and it can be submitted directly by the operator or through a Commissioner-notified Facilitation Centre. The statement should include details of the supplies made through the operator and the tax collected as mandated by Section 52(1).

Once the operator submits this information, the details of the tax collected at source will be electronically available to each registered supplier. This availability occurs on the common portal after the operator files FORM GSTR-8. The suppliers can then claim the tax collected in their electronic cash ledger, but only after the information is validated. This process ensures transparency and accuracy in the collection and distribution of taxes collected by e-commerce operators.