Rule 78 - Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.[1]

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 [2][, as amended in FORM GSTR-1A if any,]

(a) State of place of supply; and

(b) net taxable value:

Provided that 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.

Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein.

[1] This Rule was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Words inserted by Rule 14 of The CGSTR(A), 2024 vide Notification No. 12/2024-Central Tax dt. 10-07-2024.

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CHAPTER VIII - RETURNS

Rule 78 - Matching of details furnished by the e-Commerce operator with the details furnished by the supplier