Rule 67 CGST Rules 2017

Summary of Rule 67 CGST Rules 2017

( Rule 67 CGST Rules 2017 explains Form and manner of submission of statement of supplies through an e-commerce operator  and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

 Rule 67 CGST Rules 2017

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) 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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