Rule 67 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator
Provisions under Rule 67 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:
CGST Rule 67: Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator (Chapter-VIII: Returns)
(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 in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8.