Rule
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)
The details furnished by the operator under sub-rule (1) shall be made
available electronically to each of the suppliers 1[**** ] on the common portal
after 1[****] filing of FORM GSTR-8 2[for claiming the amount of tax collected
in his electronic cash ledger after validation].
