Rule 78 CGST Rules 2017 : Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 78 CGST Rules 2017

Summary of Rule 78 CGST Rules 2017

( Rule 78 CGST Rules 2017 explains Matching of details furnished by the e-Commerce operator with the details furnished by the supplier and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Rule 78 CGST Rules 2017

Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

78. 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.


 Rule 78 CGST Rules 2017

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