Rules Rule 67 of CGST Rules 2017 Form and manner of submission of statement of supplies through an e commerce or electronic commerce operator as amended from time to time

Financial Year: 2017

Rule 67 of CGST Rules

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)     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

(Original Sub Rule 2)

 

 

Changes has been made in sub rule 2

(Red part which has been striken off has been deleted and green part has been inserted vide Notification  No 31/2019 Central Tax below)

Sub Rule 2 has been reproduced with changes below:-

 

(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

for claiming the amount of tax collected in his electronic cash ledger after validation.

 

(Red part which has been striken off has been deleted and green part has been inserted vide Notification  No 31/2019 Central Tax)

 

Thanks

CA Rahul Gupta