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Rule 67 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Bars, duties and time limits

  • Rule 67(1)The operator furnishes electronic FORM GSTR-8 directly or through a notified Facilitation Centre, reporting supplies effected through it and tax collected under section 52.

Procedure, powers and definitions

  • Rule 67(2)Following filing, collection details are made available to each registered supplier for a claim in the electronic cash ledger after validation.

An electronic commerce operator required to collect tax under section 52 must furnish FORM GSTR-8. The statement contains supplies made through the operator and the tax collected. After filing, the portal makes collection details available to the registered suppliers. Rule 67 links their claim in the electronic cash ledger to validation of the reported amount.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 67, verbatim (show)

Rule 67

Rule 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] 1[**** ] on the common portal after 1[****] filing of FORM GSTR-8 2[for claiming the amount of tax collected in his electronic cash ledger after validation].

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

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

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

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Operator GSTR-8 furnishing 67(1)

Questions to answer on the file7 questions
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GSTR-8 required particulars 67(1)

Questions to answer on the file3 questions
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Supplier electronic TCS-details availability 67(2)

Questions to answer on the file5 questions
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Validated collected-tax cash-ledger claim 67(2)

Questions to answer on the file3 questions
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Amendment history

The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 67 as footnoted in the CBIC text
NoteChange
1Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.[2]
2Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.[2]
3Substituted vide Notification No. 38/2023 - CT dated 04.08.2023.[3]
Provisions connected to Rule 67
ProvisionConnectionWords that tie them
Section 52 of the CGST Act, 2017this provision requires Section 52 of the CGST Act, 201767(1) "section 52"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (5)

NumberDateSubject
Notification No. 06/2025-Central Tax10 January 2025Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024
Notification No. 38/2023-Central Tax4 August 2023Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.
Notification No. 38/2020-Central Tax5 May 2020Seeks to make fifth amendment (2020) to CGST Rules. amended by a later instrument
Notification No. 31/2019-Central Tax28 June 2019Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument
Notification No. 10/2017-Central Tax28 June 2017Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of Rule 67 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. No additional silent question identified; unresolved evidence remains open and legal classification is reserved to the auditor where specified

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 67. Form and manner of submission of statement of supplies through an e-commerce operator". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
  2. Notification No. 31/2019-Central Tax, dated 28 June 2019: Seeks to carry out changes in the CGST Rules, 2017. Cited in CBIC footnotes 1 and 2.
  3. Notification No. 38/2023-Central Tax, dated 4 August 2023: Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. Cited in CBIC footnote 3.

External links