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<h1>Matching of e commerce supply details: state of supply and net taxable value must align; matching date may be extended.</h1> E commerce operator and supplier declarations must be matched for the state of place of supply and net taxable value as reported in their respective returns; matching deadlines move with any extension of the supplier return deadline, and the Commissioner may further extend the matching date on Council recommendation; amended supplier filings may be used where applicable.
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