Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 19
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
19. 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/UIN of the recipient, if the recipient is a registered taxable person
(c) State of place of supply
(d) Date of invoice of the supplier
(e) Invoice Number of the supplier
(f) T
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