Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier :
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-5 and to the e-commerce portal electronically in form GST MIS-6 through the Common Portal on or before the last date of the month in which the matching has been carried out – rule 20(1) of Return Rules.
A supplier to whom any discrepancy is made available under rule 20(1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available – rule 20(2) of Return Rules.
An operator to whom any discrepancy is made available under rule 20(1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available – rule 20(3) of Return Rules.
Where the discrepancy is not rectified under sub-rule 20(2) or rule 20(3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in 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 Common Portal in form GST MIS -5 – rule 20(4) of Return Rules.