CGST Rules Rule 67 — Form and manner of submission of statement by an Input Service Distributor

CGST Rules, 2017  ·  Form and manner of submission of statement by an Input Service Distributor

CGST Rules 3 Amendments

Quick Answer

Rule 67 of the CGST Rules, 2017 governs Form and manner of submission of statement by an Input Service Distributor. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 67 CGST: Form and manner of submission of statement by an Input — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 3
(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-section3
(1)of section 52 furnished by the operator under sub-rule (1) shall be made available electronically to each of the registered suppliers] **** 1 on the common portal after ****1 filing of FORM GSTR-8 for claiming the amount of tax collected in his electronic cash ledger after validation2.

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Amendment History

123Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2019↑ view in text

Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.

2
2019↑ view in text

Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.

3
2023↑ view in text

Substituted vide Notification No. 38/2023 - CT dated 04.08.2023.

Related Topic Guides

When GST Arrest Can Happen (Section 69 & 132) When Can GST Arrest Happen? — Section 69 & 132 of the CGST Act Explained GST Search & Seizure under Section 67 GST Search, Inspection & Seizure — Section 67 & Section 70 Powers

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