Communication and rectification of discrepancy in details furnished by the e-Commerce operator and the supplier
Rule 20
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
20. Communication and rectification of discrepancy in details furnished by the e-Commerce operator and the supplier
(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to both electronically in FORM GST ITC-1 through the Common Portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of
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