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CHAPTER VIII - RETURNS
Rule 67 of CGST Rules - Form and m...
Rule 67A of CGST Rules - Manner of... Rule 68 of CGST Rules - Notice to ... Rule 69 of CGST Rules - Matching o... Rule 70 of CGST Rules - Final acce... Rule 71 of CGST Rules - Communicat... Rule 72 of CGST Rules - Claim of i... Rule 73 of CGST Rules - Matching o... Rule 74 of CGST Rules - Final acce... Rule 75 of CGST Rules - Communicat... Rule 76 of CGST Rules - Claim of r... Rule 77 of CGST Rules - Refund of ... Rule 78 of CGST Rules - Matching o... Rule 79 of CGST Rules - Communicat... Rule 80 of GCST Rules - Annual ret... Rule 81 of CGST Rules - Final retu... Rule 82 of CGST Rules - Details of... Rule 83 of CGST Rules - Provisions... Rule 83A of CGST Rules - Examinati... Rule 83B of CGST Rules - Surrender... Rule 84 of CGST Rules - Conditions...Rule 67 of CGST Rules - Form and manner of submission of statement of supplies through an ecommerce operator
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67. Form and manner of submission of statement of supplies through an e-commerce operator.[1]
(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) [2][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] in [3][***] on the common portal after [4][***] filing of FORM GSTR-8. [5][for claiming the amount of tax collected in his electronic cash ledger after validation”] |
[1] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.
[2] Substituted for words “The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers” by Rule 11 of The CGSTR(2nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023 wef 01-10-2023.
[3] Words “Part C of FORM GSTR-2A” omitted by Rule 8(a) of The CGST(4th A)R, 2019 Notification No. 31/2019-Central Tax dt. 28-06-2019.
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