Rule 67 of 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”, 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 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 [text substituted from 01/10/2023: refer Note 2] in Part C of FORM GSTR 2A [text omitted from 28/06/2019: refer Note 1(a)] on the common portal after the due date of [text omitted from 28/06/2019: refer Note 1(b)] filing of FORM GSTR 8 for claiming the amount of tax collected in his electronic cash ledger after validation [text inserted from 28/06/2019: refer Note 1(c)].

Amendments History:

1. Amendments in sub-rule (2) from 28/06/2019 vide Notification 31/2019:

(a) the text ‘in Part C of FORM GSTR 2A’ omitted.

(b) the text ‘the due date of’ omitted.

(c) the text ‘for claiming the amount of tax collected in his electronic cash ledger after validation’ inserted.

2. In sub-rule (2), the text “The details … suppliers”, substituted with the text “The details of …. the registered suppliers” from 01/10/2023 vide Notification 38/2023.

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