CGST Rule 79: discrepancy in details ecommerce operator

CGST Rule 79: Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier

(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS–4 on the common portal on or before the last date of the month in which the matching has been carried out.

(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.

(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.

(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS–3.

(Updated upto July 2020)

Summary of rule 79 of The CGST Rules-

This rule was formed to ensure the matching mechanism in the data of the e-commerce operator and the vendor. It provided for MIS 3 from the portal to ECO to inform him about the discrepancies and MIS 4 to correct them. But this mechanism never worked on the portal and still the rule is not fully operational.