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,

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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