Rule 67, Central Goods and Services Tax Rules, 2017 [S10-FC3]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].
67. Form and manner of submission of statement of supplies through an e-commerce operator.—
(1) Every electronic commerce operator required to collect tax at source under section 52 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 sub-section (1) of section 52.
(2) The details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made available electronically to each of the registered suppliers **** on the common portal after **** filing of FORM GSTR-8 for claiming the amount of tax collected in his electronic cash ledger after validation.
Defined terms in this text (7)
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
e-commerce: Section 2(16), CPA 2019: "e-commerce" means buying or selling of goods or services including digital products over digital or electronic network;
electronic commerce operator: Section 2(45), Central Goods and Services Tax Act, 2017: "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
rule: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (c) "section" means a section of the Act;
section: 362 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this rule, or naming it (1)
Notification No. 06/2025-CENTRAL TAX [N11-4RP], 10 January 2025, in force. The text contains "rule 67 of the Central Goods and Services Tax Rules, 2017".
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Not held (0)
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Duties published under this rule (0)
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