Rule 67 of the CGST Rules, 2017 – Form and manner of submission of statement of supplies through an ecommerce 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) ⁴[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[in Part C of FORM GSTR-2A] on the common portal after ²[the due date of] filing of FORM GSTR-8 ³[for claiming the amount of tax collected in his electronic cash ledger after validation].

1. Omitted vide Notification No. 31/2019 dated 28^th June, 2019 w.e.f. 28-6-2019.

2. Omitted vide Notification No. 31/2019 dated 28^th June, 2019 w.e.f. 28-6-2019.

3. Inserted vide Notification No. 31/2019 dated 28^th June, 2019 w.e.f. 28-6-2019.

4. Substituted vide NN 38/2023-CT dated 4-8-2023, w.e.f. 1-10-2023, it earlier read as “The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers”