# The Central Goods and Services Tax Rules, 2017, Rule 67: Form and manner of submission of statement of supplies through an e-commerce operator

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/67/

## 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.

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