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of <h1>E-commerce operators must file tax statements under CGST Rule 52 in FORM GSTR-8; updates improve supplier access.</h1> Every e-commerce operator required to collect tax at source under section 52 of the Central Goods and Services Tax Rules, 2017, must submit a statement in FORM GSTR-8 electronically on the common portal. This statement should include details of supplies made through the operator and the tax amount collected. The details provided will be electronically available to each registered supplier on the common portal, allowing them to claim the tax amount in their electronic cash ledger after validation. Recent amendments have updated the process and availability of these details to suppliers.
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