Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 78 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
Full text included
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Amendment history
See what changed, and when
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In one line
The supplies an e-commerce operator declares in GSTR-8 are matched against the supplier’s own GSTR-1 – the check behind a TCS mismatch notice.
The exact words of the law
793 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(a) State of place of supply; and
(b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 1 [, as amended in FORM GSTR-1Aif any,] under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-07-10 · Inserted
12/2024-CT
Inserted vide Notification No. 12/2024-CT, dated 10.07.2024.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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