Rules Rules 79 of CGST Rules 2017:- Matching of Supplies between Electronic Commerce Operators (E Commerce Operators) and Suppliers as amended from time to time

Financial Year: 2017

Rule 79 of CGST Rules 2017

Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

 

(1)             Any discrepancy in the details furnished by the operator

and those declared by the supplier

shall be made available to the supplier electronically

 in FORM GST MIS-3

and to the e-commerce operator electronically in FORM GST MIS–4

on the common portal

on or before the last date of the month in which the matching

has been carried out.

 

(2)               A supplier to whom any discrepancy is made available under sub-rule (1)

 may make suitable rectifications

 in the statement of outward supplies

to be furnished for the month

in which the discrepancy is made available.

 

(3)              An operator to whom any discrepancy is made available under sub-rule (1)

may make suitable rectifications in the statement

to be furnished for the month

in which the discrepancy is made available.

 

(4)               Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3),

an amount to the extent of discrepancy shall be added

to the output tax liability of the supplier

 in his return in FORM GSTR-3

for the month succeeding the month in which the details of discrepancy are made available

and such addition to the

output tax liability and interest payable thereon

shall be made available to the supplier electronically

on the common portal in FORM GST MIS–3

 

Thanks

CA Rahul Gupta