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) 2[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]2 1-b[*****]1-b on the common portal after 1-c[*****]1-c filing of FORM GSTR-8 1-a[for claiming the amount of tax collected in his electronic cash ledger after validation]1-a.
1-a. Inserted (w.e.f. 28.6.2019) vide Notification No. 31/2019 – Central Tax dated 28.06.2019.
1-b. Omitted (w.e.f. 28.6.2019) vide Notification No. 31/2019 – Central Tax dated 28.06.2019 for "in Part C of FORM GSTR-2A"
1-c. Omitted (w.e.f. 28.6.2019) vide Notification No. 31/2019 – Central Tax dated 28.06.2019 for "the due date of"
2. Substituted (w.e.f. 01.10.2023) vide Notification No. 38/2023 – Central Tax dated 04.08.2023 for
"The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers"
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