Rules Rule 78 of CGST Rules 2017 :- Matching of details furnished by the e-Commerce operator with the details furnished by the supplier as amended by circulars and amendments (Matching of Electronic Commerce Transactions)

Financial Year: 2017

Rule 78 of CGST Rules 2017

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

 

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,

 

(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.

 

 

Thanks

CA Rahul Gupta