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Section 78: Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017State Rules of Punjab · 2017

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.

Where this provision sits

ActGSR. 22/P.A.5/2017/S.164/Amd.(1)/2017
Section78
Marginal noteMatching of details furnished by the e-Commerce operator with the details furnished by the supplier
JurisdictionState of Punjab
StatusIn force as published by the source

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