Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 78 of the Central Goods and Services Tax Rules, 2017 deals with 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) State of place of supply; The Act came into force on 22 Jun 2017.
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) State of place of supply; and (b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly.
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein.
Rule 78, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Rule 78
What does Rule 78 of the Central Goods and Services Tax Rules deal with?
Rule 78 of the Central Goods and Services Tax Rules is headed "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) State of place of supply;
How do I find court cases under Rule 78 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 78, rule 78 CGST Rules 2017, rule 78 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 78 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 37 (Reversal of input tax credit in the case of non-payment of consideration), so none of them can safely be read on its own.
When did Rule 78 of the Central Goods and Services Tax Rules come into force?
Rule 78 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 78, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.