Discrepancy communication in e commerce returns triggers correction opportunities and potential addition to supplier tax liability. 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.
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.
Discrepancy communication in e commerce returns triggers correction opportunities and potential addition to supplier tax liability.
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.
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