CGST Rule 67: Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator

Provisions under Rule 67 of CGST Rules, 2017 relating to “Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator”:

CGST Rule 67: Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator (Chapter VIII: Returns) [*1]

(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 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 [*3] [*2(a)] on the common portal after [*2(b)] filing of FORM GSTR 8 for claiming the amount of tax collected in his electronic cash ledger after validation [*2(c)].

Notes (History of Amendments in Bare Text):

1. CGST Rule 67 introduced vide Notification 10/2017, effective 01/07/2017.

2. 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 after the text “FORM GSTR-8”.

3. In sub-rule (2), the text “The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers” substituted with the text “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” from 01/10/2023 vide Notification 38/2023.