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of <h1>Rule 79 on E-commerce Discrepancy Communication and Rectification Omitted from GST Rules Effective October 1, 2022.</h1> Rule 79 of the Central Goods and Services Tax Rules, 2017, which dealt with the communication and rectification of discrepancies in details furnished by e-commerce operators and suppliers, was omitted effective October 1, 2022. Previously, the rule required discrepancies to be communicated electronically to both parties, allowing them to rectify their statements for the relevant month. If unrectified, the discrepancy amount would be added to the supplier's output tax liability in the following month's return, with details and interest communicated electronically.
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