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

Rule-78 of CGST Rules 2017

Match­ing of details fur­nished by the e‑Commerce oper­a­tor with the details fur­nished by the — 

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,

• State of place of sup­ply; and
• 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.