Rule 79
Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (Omitted)
GST
Returns
Rule 79 of Central Goods and Services Tax Rules, 2017
79. 1[****]
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NOTES:-
1.
Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
“79. Communication and rectification of discrepancy in details furnished by the ecommerce 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 electronicall
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