Question 13 - What is the concept of matching in e-commerce provisions and how it is going to work? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 13. What is the concept of matching in e-commerce provisions and how it is going to work? Ans. As per section 43C (6), the details of supplies and the amount collected during a calendar month, and furnished by every operator in his statement will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return filed under section 27 for the same calendar month or any preceding calendar month. Where the details of outward supply, on which the tax has been collected, as declared by the operator in his statement do not match with the corresponding details declared by the supplier the discrepancy shall be communicated to both persons.