Discrepancy in e commerce reporting triggers portal notification and possible addition to supplier's output tax liability.

Discrepancy between e commerce operator and supplier details is communicated to both in Form GST ITC-1 via the Common Portal; suppliers and operators may rectify their monthly statements for the month in which the discrepancy is communicated, and unrectified discrepancies will be added to the supplier's output tax liability with interest in the subsequent month's return, with such additions notified electronically in Form GST ITC-1.

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