Provisions under Rule 78 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier”, are as under:
CGST Rule 78: Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier (Chapter-VIII: Returns)
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.
Amendments History:
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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