Form and manner of submission of statement of supplies through an e-commerce operator

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 10 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 1 provision

Rule 67 of the Central Goods and Services Tax Rules, 2017 deals with form and manner of submission of statement of supplies through an e-commerce operator. 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 operato The Act came into force on 22 Jun 2017.

(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.
Rule 67, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

r. 52 Payment voucher

Referred to by 1

r. 139 Inspection, search and seizure

Questions about Rule 67

What does Rule 67 of the Central Goods and Services Tax Rules deal with?

Rule 67 of the Central Goods and Services Tax Rules is headed "Form and manner of submission of statement of supplies through an e-commerce operator". 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 operato

How do I find court cases under Rule 67 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 67, rule 67 CGST Rules 2017, rule 67 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 67 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 52 (Payment voucher), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Rule 67 of the Central Goods and Services Tax Rules come into force?

Rule 67 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 67, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.