Matching of details furnished by the e-commerce operator - GST Ready Reckoner - GST

Matching of supply details Matching of details furnished by the e-Commerce operator with the details furnished by the supplier [ Rule 78 of CGST Rules ] The following details of supplies furnished by every e-commerce operator under section 52(4) (i.e. GSTR-8) shall be matched with the corresponding details of outward supplies furnished by the concerned supplier (the supplier of goods or services or both making supplies through the operator) (i.e. GSTR-1, as amended in FORM GSTR-1A (inserted vide N.N. 12/2024 dated 10/07/2024 ) registered under this act in such manner and within such time as may be prescribed. (a) State of place of supply; and (b) 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. Communication of discrepancy:- Where the details of outward supplies furnished by the operator under section 52(4) (i.e. GSTR-8) do not match with the corresponding details furnished by the supplier under section 37 (i.e. GSTR -1) or section 39 of CGST Act the discrepancy shall be communicated to both person in such manner and within such time as may be prescribed. Discrepancy not rectified by supplier:- The amount in respect of which any discrepancy is communicated under section 52(9) and which is not rectified by the supplier in his valid return or the ECO in his statement for the month in which discrepancy is communicated, shall be added to the output tax liability.