1 [****]
Rule 79 of the Central Goods and Services Tax Rules, 2017 deals with 1 [****]. 1 . Omitted (w.e.f. 01.10.2022) vide Notification No. The Act came into force on 22 Jun 2017.
1 . Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 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 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 rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent ofdiscrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall bemade available to the supplier electronically on the common portal in FORM GST MIS-3 ."
Rule 79, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 7
- r. 88B Manner of calculating interest on delayed payment of tax
- r. 96A 2 [Export] of goods or services under bond or Letter of Undertaking
- r. 143 Recovery by deduction from any money owed
- r. 144 Recovery by sale of goods under the control of proper officer
- r. 145 Recovery from a third person
- r. 155 Recovery through land revenue authority
- r. 156 Recovery through court
Questions about Rule 79
What does Rule 79 of the Central Goods and Services Tax Rules deal with?
Rule 79 of the Central Goods and Services Tax Rules is headed "1 [****]". 1 . Omitted (w.e.f. 01.10.2022) vide Notification No.
How do I find court cases under Rule 79 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 79, rule 79 CGST Rules 2017, rule 79 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 79 of the Central Goods and Services Tax Rules, and has it changed?
7 other provisions in this corpus refer back to it.
When did Rule 79 of the Central Goods and Services Tax Rules come into force?
Rule 79 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 79, 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.