Rule 19 - Matching of details furnished by the e-Commerce operator with the details furnished by the supplier - Draft - Goods And Services Tax - Return Rules, 20-- [September 2016]

19. 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- (a) GSTIN of the supplier (b) GSTIN/UIN of the recipient, if the recipient is a registered taxable person (c) State of place of supply (d) Date of invoice of the supplier (e) Invoice Number of the supplier (f) Tax rate (g) Taxable value (h) Tax amount: Provided that for all supplies where the supplier is not required to furnish the details separately for each supply, the following details relating to such 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) GSTIN of the supplier (b) State of place of supply (c) Tax rate (d) Total taxable value of all supplies made in the State (e) Tax amount on all supplies made in the State: Provided further that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 has been extended, the date of matching of the above mentioned details shall be extended to such date as may be notified by the Board/Commissioner.