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 bespecified therein.
AeA UIT, fetish 30 VA 2017 79, Communication and rectification of discrepancy in details furnished by the ecommerceoperator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the commonportal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is madeavailable.
(3) | An operator to whom anydiscrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancyis not rectified under sub-rule (2) or sub-rule (3), an amountto the extent of discrepancy shall be added to the output tax liability of the supplierin his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are ‘made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the commonportal in FORM GST MIS-3.