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

Q: What does Section 67 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 67 TCAPR pertains to "Form and manner of submission of statement of supplies through an e-commerce operator". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 67 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) 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 TCAPR still in force?

Yes, Section 67 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 67 TCAPR?

धारा 67 TCAPR is the Devanagari Hindi reference for Section 67 of the The CGST (Anti-Profiteering) Rules, 2017. Section 67 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) 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 TCAPR?

Dhara 67 TCAPR is the Roman Hindi reference for Section 67 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 67 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) 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 (Anti-Profiteering) Rules, 2017?

Cite as: "Section 67, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) 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.].