Statement of specified services or e-commerce supply or services

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....ed in the manner indicated therein, and may be furnished by the assessee or e-commerce operator, as the case may be, in the following manner, namely:- (i) electronically under digital signature; or (ii) electronically through electronic verification code. (2) The statement in Form No. 1 required to be furnished under sub-section (1) of section 167 of the Act shall be furnished....

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....equired to be furnished under sub-section (2) of section 167 of the Act.]     ********************* NOTES:- 1. Substituted vide Notification No. 87/2020 dated 28-10-2020 before it was read as,  "5.  Statement of specified services.  (1) The statement of specified services required to  be furnished under sub-section (1) of section 1....