Rule 67 of CGST Rules 2017: Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator

Provisions under Rule 67 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator”, are as under:

CGST Rule 67: Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator (Chapter-VIII: Returns)

(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 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 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. [Note 1, 2, 3 & 4]

Amendments History:

1. In sub-rule (2), the text ‘in Part C of FORM GSTR 2A’ omitted vide Central Tax Notification 31/2019 dt. 28/06/2019.

2. In sub-rule (2), the text ‘the due date of’ omitted vide Central Tax Notification 31/2019 dt. 28/06/2019.

3. In sub-rule (2), the text ‘for claiming the amount of tax collected in his electronic cash ledger after validation’ inserted vide Central Tax Notification 31/2019 dt. 28/06/2019.

4. In sub-rule (2), the text “The details … suppliers”, substituted with the text “The details of …. the registered suppliers” shall be substituted, vide Central Tax Notification 38/2023 dated 04/08/2023, effective October 1, 2023.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.