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

Provisions under Rule 78 of CGST Rules, 2017 relating to “Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier”:

CGST Rule 78: Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier (Chapter VIII: Returns) [*1]

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 as amended in FORM GSTR-1A if any, [*2]

(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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 78 introduced vide Notification 10/2017, effective 01/07/2017.

2. The text “as amended in FORM GSTR-1A if any,” inserted from 10/07/2024 vide Notification 12/2024.