Question 15 - What is the concept of matching in e-commerce provisions and how it is going to work? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 15. What is the concept of matching in e-commerce provisions and how it is going to work? Ans. The details of supplies and the amount collected during a calendar month, and furnished by every operator in his statement will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same calendar month or any preceding calendar month. Where the details of outward supply, on which the tax has been collected, as declared by the operator in his statement do not match with the corresponding details declared by the supplier the discrepancy shall be communicated to both persons.