Every electronic commerce operator is 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 section 52(1).
The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the 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
Every operator is required to furnish a monthly statement, electronically in FORM GSTR-8.
The operator is also required to file an annual statement by 31st day of December following the end of the financial year in which the tax was collected in FORM GSTR-9B.