Submission of statement of supplies by an e-commerce operator in form GSTR-8 :
Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in form GSTR-8 electronically through the Common Portal, either directly or from a Facilitation Centre, containing details of supplies effected through such operator and the amount of tax collected as required under section 52(1) of CGST Act – rule 8(1) of CGST Act.
The details furnished by the operator under rule 8(1) shall be made available electronically to each of the suppliers in Part D of form GSTR-2A on the Common Portal after the due date of filing of form GSTR-8.