Rule 67
Form and manner of submission of statement of supplies through an e-commerce operator
GST
Returns
Rule 67 of 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) 4[The details of tax collected at source under sub-section (1) of section 52 furnished by
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