(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 1 [**** ] on the common portal after 1 [****] filing of FORM GSTR-8 2 [for claiming the amount of tax collected in his electronic cash ledger after validation].
Amendment notes
1. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.
2. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
","words":131,"text_source":"published"},"rule":{"number":"67","heading":"Form and manner of submission of statement of supplies through an e-commerce operator","text":"(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 1 [**** ] on the common portal after 1 [****] filing of FORM GSTR-8 2 [for claiming the amount of tax collected in his electronic cash ledger after validation]. Amendment notes 1. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019. 2. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.","html":"(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 1 [**** ] on the common portal after 1 [****] filing of FORM GSTR-8 2 [for claiming the amount of tax collected in his electronic cash ledger after validation].
Amendment notes
1. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.
2. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
","words":131,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/67/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}