Matching of e-commerce supply data identifies and notifies discrepancies between operator collections and supplier outward-supply returns. The provision requires operators to submit monthly statements of supplies and tax collected, which are matched with suppliers' outward supply details in their valid returns for the same or any preceding calendar month; any mismatch between operator-declared collections and supplier-declared outward supplies is communicated to both operator and supplier.
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 data identifies and notifies discrepancies between operator collections and supplier outward-supply returns.
The provision requires operators to submit monthly statements of supplies and tax collected, which are matched with suppliers' outward supply details in their valid returns for the same or any preceding calendar month; any mismatch between operator-declared collections and supplier-declared outward supplies is communicated to both operator and supplier.
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