Rule 78 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier
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.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).