Rule 78 of CGST Rules 2017: Matching of Details furnished by e-Commerce Operator/ Supplier

Rule 78 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier

Provisions under Rule 78 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 78: Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier (Chapter-VIII: Returns)

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) 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.

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CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017   

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