Chapter VIII
Returns
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) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the 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.]
Note :-
1. Omitted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.
2. Inserted by Notification No. 31/2019 – Central Tax Dated 28.06.2019. |