Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier .-

Important Keyword: Rule 78, FORM GSTR-01, section 37.

GST 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-1Aif any,]

(a) State of place of supply; and

(b) net taxable value:

Provided that where the time limit for furnishing FORM GSTR-1 ¹[, as amended in FORM GSTR-1Aif any,] 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.

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Official Income Tax Return filing website: https://incometaxindia.gov.in/