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<h1>Rule 78: Matching e-commerce operator GSTR-8 details with supplier GSTR-1 values, extensions follow GSTR-1 filing deadlines</h1> For supplies made through an e-commerce operator, Rule 78 requires matching the state of place of supply and the net taxable value as declared by the operator in FORM GSTR-8 with the corresponding details declared by the supplier in FORM GSTR-1 or amended in FORM GSTR-1A. If the statutory time limit for filing FORM GSTR-1 is extended, the date for matching these details is correspondingly extended; the Commissioner may further extend the matching date by order on the Council's recommendation.