Matching of e commerce supply details: operator filings must align with supplier return fields; deadline may be extended. Rule 19 requires matching of e commerce operator filings in FORM GSTR 8 with supplier filings in FORM GSTR 1 on specified fields including supplier GSTIN, recipient GSTIN/UIN for registered recipients, place of supply, invoice date and number, tax rate, taxable value and tax amount; where suppliers need not report each supply, aggregate state level taxable value and tax amount may be matched instead; matching timelines follow any extension of the FORM GSTR 1 filing deadline as notified by the Board/Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Matching of e commerce supply details: operator filings must align with supplier return fields; deadline may be extended.
Rule 19 requires matching of e commerce operator filings in FORM GSTR 8 with supplier filings in FORM GSTR 1 on specified fields including supplier GSTIN, recipient GSTIN/UIN for registered recipients, place of supply, invoice date and number, tax rate, taxable value and tax amount; where suppliers need not report each supply, aggregate state level taxable value and tax amount may be matched instead; matching timelines follow any extension of the FORM GSTR 1 filing deadline as notified by the Board/Commissioner.
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