Rule 67 GST - Form and manner of submission of statement of supplies through an e-commerce operator

According to Rule 67 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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
   
   
2. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8 .