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<h1>Discrepancy communication in e commerce returns triggers correction opportunities and potential addition to supplier tax liability.</h1> Any discrepancy between details furnished by an e commerce operator and those declared by a supplier must be communicated electronically: suppliers receive FORM GST MIS-3 and operators receive FORM GST MIS-4 on the Common Portal by the last date of the matching month. Either party may rectify the relevant monthly statement; if unrectified, the discrepancy amount is added to the supplier's output tax liability in FORM GSTR-3 for the month following communication, with the addition and interest notified in FORM GST MIS-3.