Furnishing of statement requires e commerce operators to file annual verified statements for specified services; revisions permitted within a limited period. Every assessee or e-commerce operator must, within the prescribed time after the end of each financial year, prepare and deliver a verified statement in the prescribed form setting forth particulars of all specified services or e-commerce supply or services for that year; omissions or errors may be corrected by a revised statement within a limited revision period, and the Assessing Officer may serve a notice requiring filing where the statement is not furnished in time.