Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

Rule 19 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 19 – 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) Tax rate (g) Taxable value (h) Tax amount: Provided that for all supplies where the supplier is n

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