Matching of details furnished by the e-Commerce operator with the details furnished by the supplier :
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) GSTIN of the supplier (b) GSTIN or UIN of the recipient, if the recipient is a registered person (c) State of place of supply (d) invoice number of the supplier (e) date of invoice of the supplier (f) taxable value; and (g)
tax amount – rule 19(1) of Return Rules.
For all supplies where the supplier is not required to furnish the details separately for each supply, the following details relating to such 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) GSTIN of the supplier (b) State of place of supply (c) total taxable value of all supplies made in the State through ecommerce portal; and (d) tax amount on all supplies made in the State.
Where the time limit for furnishing form GSTR-1 under section 37 of CGST Act has been extended, the date of matching of the above mentioned details shall be extended accordingly.