Matching of details furnished by the e-commerce operator

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..... e. GSTR-8) shall be matched with the corresponding details of outward supplies furnished by the concerned supplier (the supplier of goods or services or both making supplies through the operator) (i.e. GSTR-1) registered under this act in such manner and within such time as may be prescribed. (a) State of place of supply; and (b) net taxable value: Provided that where the t .....

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..... which any discrepancy is communicated under sub-section 9 of section 52 of CGST and which is not rectified by the supplier in his valid return or the ECO in his statement for the month in which discrepancy is communicated, shall be added to the output tax liability - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia .....

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