Section 67: Form and manner of submission of statement of supplies through an e-commerce operator

Q: What does Section 67 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 67 TCAAR pertains to "Form and manner of submission of statement of supplies through an e-commerce operator". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 67 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs form and manner of submission of statement of supplies through an e-commerce operator. As verified on 19 May 2026.

Q: Is Section 67 TCAAR still in force?

Yes, Section 67 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 67 TCAAR?

धारा 67 TCAAR is the Devanagari Hindi reference for Section 67 of the The CGST (Assessment and Audit) Rules, 2017. Section 67 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs form and manner of submission of statement of supplies through an e-commerce operator. As verified on 19 May 2026.

Q: What is Dhara 67 TCAAR?

Dhara 67 TCAAR is the Roman Hindi reference for Section 67 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 67 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs form and manner of submission of statement of supplies through an e-commerce operator. As verified on 19 May 2026.

Q: How to cite Section 67 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 67, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, § 67 (India).

Law on Tips Editorial Board

(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 furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers [*] [Omitted 'in Part C of FORM GSTR-2A' by Notification No. G.S.R. 457(E), dated 28.6.2019.] on the common portal after [*] [Omitted 'the due date of' by Notification No. G.S.R. 457(E), dated 28.6.2019.] filing of FORM GSTR-8 [for claiming the amount of tax collected in his electronic cash ledger after validation] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.].