Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 67. Form and manner of submission of statement of supplies through an ecommerce operator (corresponding section 39)
(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) The details furnished by the operator under sub-rule (1) shall be made
available electronically to each of the suppliers [helldod 2omit[in Part C of
FORM GSTR-2A ] helldod] on
the common portal after [helldod 2omit[the due date of]
helldod] filing of
FORM GSTR-8. 1[for
claiming the amount of tax collected in his electronic cash ledger after
validation]
1.Inserted Vide: Notification No.31/2019-Central Tax
,Dt. 28/06/2019-[Para 8].
2.Omitted Vide: Notification No.31/2019-Central Tax
,Dt. 28/06/2019-[Para 8].