Form and manner of submission of statement of supplies through an e-commerce operator
Rule 67 of the CGST Rules
Straight from CBIC
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Amendment history
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In one line
An e-commerce operator collecting tax at source files GSTR-8 by the tenth of the following month, and the amounts are made available to each supplier for acceptance.
How this provision is built
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The exact words of the law
849 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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) 3 [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] 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].
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-08-04 · Substituted
38/2023-CTdated
Substituted vide Notification No. 38/2023 – CT dated 04.08.2023.
2019-06-28 · Omitted
31/2019-CTdated
Omitted vide Notification No. 31/2019 – CT dated 28.06.2019.
2019-06-28 · Inserted
31/2019-CTdated
Inserted vide Notification No. 31/2019 – CT dated 28.06.2019.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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