Rectification of discrepancy in details furnished by the e- commerce operator and the supplier

Rule-79 of CGST Rules 2017

Com­mu­ni­ca­tion and rec­ti­fi­ca­tion of dis­crep­an­cy in details fur­nished by the e- com­merce 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

• 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
• 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

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.