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of <h1>E-commerce operators must file FORM GSTR-8 electronically so suppliers can access reported tax and claim it after validation</h1> An electronic commerce operator required to collect tax at source must electronically submit a statement in FORM GSTR-8 on the common portal, directly or via a notified Facilitation Centre, showing supplies effected through the operator and tax collected. Once FORM GSTR-8 is filed, the operator's reported tax-collection details are made electronically available on the portal to the registered suppliers so they can, after validation, claim the reported tax in their electronic cash ledger.
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