CHAPTER VIII-RETURNS

Rule 78

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-1,1 [, 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. Inserted vide Notification No. 12/2024-CT, dated 10.07.2024 ↩︎