CGST Rule 67 – Form and manner of submission of state-ment of supplies through an e-commerce operator [Updated 2019]

CGST Rule 67 – Form and manner of submission of statement of supplies through an e-commerce operator

Rule 67 (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.

Rule 67 (2)

The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8.

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