Section 78 in Punjab Goods and Services Tax Rules, 2017
78. 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)State of place of supply; and(b)net taxable value:Provided that where the time limit for furnishing FORM GSTR-1 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.
