Obligations of actual suppliers making supplies through the Operators:

The suppliers on whose behalf payments have been made to the Government by the Operator after making deductions out of the amount collected on account of their supply proceeds, would be entitled to claim credit of such amount in their respective electronic cash ledger.

The details of supplies contained in the statements submitted by the Operator would be matched with the information contained in the periodical returns submitted by the actual suppliers and the discrepancy, if any would be notified to both Operator as well as actual supplier. In case of any discrepancy, the actual supplier need to rectify that in the same month in which the discrepancy is communicated, and this should be reflected in the return filed for that month. In case such rectification is not made within the same month, the amount of discrepancy shall be added to the output liability of the actual supplier for the next calendar month in the prescribed manner. The said liability is to be paid by the actual supplier along with interest from the date when such tax was due.