67. Form and manner of submission of statement of supplies through an ecommerce operator.-

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

Notes:

1. Omitted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.

2. Inserted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.

3. Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2023 Notification No. 38/2023 – Central Tax dated 04.08.2023 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"

The following shall be substituted namely-

"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”