Rules 67 and 78 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 67 requires an e-commerce operator that collects tax at source under section 52 to furnish a statement in FORM GSTR-8 with the details of supplies through it and the tax collected. Rule 78 provides for matching two details in that statement, the State of place of supply and the net taxable value, with the supplier's FORM GSTR-1. Rules 69 to 77 and 79 are shown as omitted.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
An e-commerce operator required to collect tax at source under section 52 furnishes a statement in FORM GSTR-8 with the details of supplies effected through it and the amount of tax collected. Under rule 78, the details in FORM GSTR-8 are matched with the supplier's FORM GSTR-1 (as amended in FORM GSTR-1A, if any) on (a) the State of place of supply and (b) the net taxable value. Rules 69 to 77 and 79 are shown as omitted.
The section behind the rules
Both rules follow from section 52 of the CGST Act, 2017, on tax collected at source by e-commerce operators: see section 52: TCS rate, net value and when to collect. Registration of the operator is under rule 12 (see rule 12). If your platform business needs help with the statement, see our GST return filing service.
Rule 67: the statement in FORM GSTR-8
Sub-rule (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."
- Who. Every electronic commerce operator required to collect tax at source under section 52.
- What. A statement in FORM GSTR-8.
- Contents. Details of supplies effected through the operator, and the amount of tax collected as required under section 52(1).
- How. Electronically on the common portal, directly or from a Facilitation Centre notified by the Commissioner.
- When. Rule 67 prints no due date.
Sub-rule (2)
"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 on the common portal after filing of FORM GSTR-8 for claiming the amount of tax collected in his electronic cash ledger after validation."
The footnotes record that this sub-rule was substituted by Notification No. 38/2023 - CT dated 04.08.2023, with effect from 01.10.2023, and that words were omitted and inserted by Notification No. 31/2019 - CT dated 28.06.2019. The earlier wording quoted in the footnotes is not law and is not used here. The supplier sees the collected amount; for that side, see rule 60(5) in rule 60 of the CGST Rules, 2017.
Rule 78: matching the operator's and the supplier's details
"The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, as amended in FORM GSTR-1A if any, (a) State of place of supply; and (b) net taxable value."
The words "as amended in FORM GSTR-1A if any" were inserted by Notification No. 12/2024 - CT dated 10.07.2024. Rule 78 matches two details only:
- the State of place of supply; and
- the net taxable value.
First proviso. "Where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly."
Second proviso. "The Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein." Any such order is not in the sources consulted.
The rule does not say what follows if the two sets of details do not match, and nothing is added here.
Rules 69 to 77 and 79: omitted
Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 are shown in the compilation as omitted. The footnotes record that each was omitted by Notification No. 19/2022 - CT dated 28.09.2022, with effect from 01.10.2022. Nothing is said here of what they used to provide.
The two rules side by side
| Feature | Rule 67 | Rule 78 |
|---|---|---|
| Subject | Statement by the e-commerce operator | Matching of the operator's and supplier's details |
| Who acts | Electronic commerce operator required to collect tax at source | The matching is of two declarations: FORM GSTR-8 and the supplier's FORM GSTR-1 |
| Form | FORM GSTR-8 | FORM GSTR-8 against FORM GSTR-1, as amended in FORM GSTR-1A if any |
| Details | Supplies effected through the operator; tax collected | State of place of supply; net taxable value |
| Date | Not printed | Extended if the time limit for FORM GSTR-1 is extended; Commissioner may extend by order |
Who does what
| Who | What | Form | Rule |
|---|---|---|---|
| E-commerce operator required to collect tax at source | Furnishes statement of supplies effected through it and the tax collected | FORM GSTR-8 | 67(1) |
| Common portal | Makes the collected-tax details available to each registered supplier after filing | On the common portal | 67(2) |
| Supplier | Declares his supplies | FORM GSTR-1, as amended in FORM GSTR-1A if any | 78 |
| Matching | State of place of supply and net taxable value | FORM GSTR-8 against FORM GSTR-1 | 78 |
| Commissioner | May extend the date of matching by order on the recommendations of the Council | Order | 78 second proviso |
A worked example
Bazaar Online Private Limited, an invented e-commerce operator, is required to collect tax at source under section 52. For a month, it furnishes a statement in FORM GSTR-8 with the details of the supplies effected through its platform and the amount of tax collected. After the filing, the collected amount is made available to each registered supplier on the platform on the common portal.
One supplier, Handloom Hub, an invented seller, declares in its FORM GSTR-1 the same supplies. Under rule 78, the State of place of supply and the net taxable value in Bazaar's FORM GSTR-8 are matched with the corresponding details in Handloom's FORM GSTR-1 (as amended in FORM GSTR-1A, if any). If the time limit for FORM GSTR-1 was extended for that period, the date of matching is extended accordingly.
Points to watch
- Two declarations, two matches. State of place of supply and net taxable value.
- No due date in rule 67. Do not assume one.
- Omitted rules. Rules 69 to 77 and 79 are omitted; nothing in them is law as the compilation stands.
- FORM GSTR-1A. The supplier's amended details count in the match.
- Registration. Operators register under rule 12.
Need help with the platform statement?
Operators and sellers on platforms both need their numbers to agree before the matching date. We prepare FORM GSTR-8 from the platform ledger and reconcile it with seller filings. See our GST return filing service.
Key takeaways
- Rule 67(1): an e-commerce operator required to collect tax at source files FORM GSTR-8 with details of supplies and the tax collected.
- Rule 67(2): the collected-tax details are made available to registered suppliers after filing.
- Rule 78: FORM GSTR-8 details are matched with FORM GSTR-1 (as amended in FORM GSTR-1A, if any) on State of place of supply and net taxable value.
- The date of matching is extended if the FORM GSTR-1 time limit is extended; the Commissioner may extend it by order.
- Rules 69 to 77 and 79 are omitted by Notification No. 19/2022 - CT dated 28.09.2022, with effect from 01.10.2022.
Read next
- Rules 67A and 68 of the CGST Rules, 2017: nil return by SMS and notice to non-filers
- Rules 65 and 66 of the CGST Rules, 2017: returns by an ISD and by a tax deductor
- Section 52: TCS rate, net value and when to collect
- Rule 80 of the CGST Rules, 2017: annual return
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.