Q. Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement? A. Yes, every operator is required to furnish a statement, electronically, containing the details of outward supplies of goods or services

effected through it, including the supplies of goods or services returned through it, and the amount collected by it as TCS during a month within 10 days after the end of such month 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.