Form and manner of submission of statement of supplies through an e-commerce operator

Rule 67 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 67 – 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

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