Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
Rule 20
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
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 the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on 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 rectifi
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