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GST RULES-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) 3[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] [in Part C of FORM GSTR-2A]113 on the common portal after [the due date of]114 filing of FORM GSTR-8 [for claiming the amount of tax collected in his electronic cash ledger after validation]115.



2[67A. MANNER OF FURNISHING OF RETURN OR DETAILS OF OUTWARD SUPPLIES BY SHORT MESSAGING SERVICE FACILITY.-

Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility.

Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.]








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113 Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019
114 Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019
115 Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019   

1. SUBSTITUTED VIDE CGST EIGHT AMENDMENT RULE 2020.VIDE NOTIFICATION NO 58/2020. BEFORE IT WAS READ AS

67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.

Explanation1. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”. 

2. Further Substituted vide Notification Number 79/2020 Dated 15.10.2020.

3. Substituted Vide Notification No. 38/2023, Dated : 04.08.2023, w.e.f. 01.10.2023. Before it was read as "The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers"


 

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