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 byNotification No. 31/2019 – Central Tax Dated 28.06.2019.
3.Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2023Notification No. 38/2023 – Central Taxdated 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”