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

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VIII Returns

Rule 67: Form and manner of submission of statement of supplies through an e-commerce operator.

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.

(2) ¹[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] ²[***] on the common portal after ³[***] filing of FORM GSTR-8 ⁴[for claiming the amount of tax collected in his electronic cash ledger after validation].

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

Amendments:

1. Substituted by Central Goods and Services Tax (Second Amendment) Rules, 2023 vide Notification No. 38/2023-Central Tax dated 4th August, 2023, w.e.f. 01.10.2023, for the words “The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers”.

2. Omitted by Central Goods and Services Tax (Fourth Amendment) Rules, 2019 vide Notification No. 31/2019–Central Tax dated 28th June, 2019, w.e.f. 28.06.2019, the words “in Part C of FORM GSTR-2A”.

3. Omitted by Central Goods and Services Tax (Fourth Amendment) Rules, 2019 vide Notification No. 31/2019–Central Tax dated 28th June, 2019, w.e.f. 28.06.2019, the words “the due date of”.

4. Inserted by Central Goods and Services Tax (Fourth Amendment) Rules, 2019 vide Notification No. 31/2019–Central Taxx dated 28th June, 2019, w.e.f. 28.06.2019.