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What is the concept of matching in e-commerce provisions and how it is going to work?

QuestionsCategory: GSTWhat is the concept of matching in e-commerce provisions and how it is going to work?
RyanJain Staff asked 2 months ago

What is the concept of matching in e-commerce provisions and how it is going to work?

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1 Answers
AayushPareek Staff answered 2 months ago

The details of supplies furnished by every operator in his statement for the month will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same month or any preceding month. Where the details of outward supplies 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. (Refer to Section 52(8) and Section 52(9) of the CGST Act, 2017.)

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