Form and manner of submission of statement of supplies through an e-commerce operator [ Rule 67 of CGST Rules ]

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..... under section 52 of CGST Act 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 section 52(1) of CGST Act . Rule 67(2) of CGST Rules - The details of tax collected at source und .....

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..... an Annual statement in prescribed form (GSTR - 9B) by the 31st of December following the end of every financial year. Rectification of error:- The Operator can rectify errors in statements filed, if any, latest by the return to be filed for the month of October , following the end of every financial year, subject to payment of interest as specified in section 50(1) of CGST Act . .....

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