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of <h1>Provision omitted from 01-10-2022: e-commerce mismatches previously required portal notice, amendment, and supplier tax adjustment</h1> The provision was omitted effective 01-10-2022. Previously, where mismatches arose between details filed by an e-commerce operator and those filed by a supplier, the discrepancies were to be communicated electronically to each party via specified portal forms by the month-end in which matching occurred. The supplier and the operator could amend their respective statements for the month in which the discrepancy was reported. If neither rectified the mismatch, the discrepant amount would be added to the supplier's output tax liability in the next month's return, with interest, and notified electronically.
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