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].