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

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....2 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 under section 52(1) furnis....

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....y 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. Claim of credit on E-cash ledger of supplier * Rule 87(9) of CG....