Section 67 in The Central Goods and Services Tax Rules, 2017
67. Form and manner of submission of statement of supplies through an e-commerce 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)The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers [*] [Omitted 'in Part C of FORM GSTR-2A' by Notification No. G.S.R. 457(E), dated 28.6.2019.] on the common portal after [*] [Omitted 'the due date of' by Notification No. G.S.R. 457(E), dated 28.6.2019.] filing of FORM GSTR-8 [for claiming the amount of tax collected in his electronic cash ledger after validation] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.].
