Oct 17, 2017
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GST file return overview in relation to E-commerce operator to file return

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GST file return overview in relation to E-commerce operator

GST file return overview in relation to E-commerce operator to file return. Under GST , the council has clearly stated the types and forms so required to file the return. Thus only registered person has right to claim. And filed for return under GST India.

GST return rules elaboate Rule 19– Matching of details furnished by the e-Commerce operator with the details furnished by the supplier. And also Rule 20-Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.

GST file return article mainly talks about the rules that are revised by the GST council. Furthermore, to help person i.e., ecommerce operator for matching, communicating and rectifying discrepancy details. Furthermore elaborated in Rule 19 & 20 of the GST revise return rules,2017.

 

Which FORM applicable to issue Matching, communicating and rectifying discrepancy details in relation to E-commerce operator?

Matching of details, communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

RULE

FORM filed Electronically

CONTENT WITH REFRENCE

19. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

FORM GSTR-8

Thus furnished details shall match with the corresponding details declared by the supplier in FORM GSTR-1

(a) GSTIN of the supplier;

(b) GSTIN or UIN of the recipient, if the recipient a registered person;

(c) State of place of supply;

(d) invoice number of the supplier;

(e) date of invoice of the supplier;

(f) taxable value; and

(g) tax amount:

Provided that for all supplies where the supplier is not required to furnish the details separately for each supply shall match with corresponding details declare by the supplier in FORM GSTR-1.

a.       GSTIN of the supplier;

b.      State of place of supply;

c.       total taxable value of all supplies made in the State through e-commerce portal; and

d.      tax amount on all supplies made in the State:

Provided further that where the time limit for furnishing FORM GSTR-1 under section 37 has extend accordingly.

20. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

(a)    However, any discrepancy in the details furnished by the operator and those declared by the supplier shall made available to the supplier electronically in FORM GST MIS-5

(b)   Thus e-commerce portal electronically in FORM GST MIS–6 through the Common Portal on or before the last date of the month in which the matching has carried out.

what are the procedure to follow:

Rule 19-Matching of details furnished by the e-Commerce operator within the details furnished by the supplier:

The following details relating to the supplies made through an e-Commerce operator, as declare in FORM GSTR-8, shall  match with the corresponding details declare by the supplier in FORM GSTR-1-

(a) GSTIN of the supplier;

(b) GSTIN or UIN of the recipient, if the recipient a registered person;

(c) State of place of supply;

(d) invoice number of the supplier;

(e) date of invoice of the supplier;

(f) taxable value; and

(g) tax amount:

Provided that for all supplies where the supplier is not required to furnish the details separately for each supply, the following details relating to such supplies made through an e-commerce operator, as declare in FORM GSTR-8, shall match with the corresponding details declare by the supplier in FORM GSTR-1-

  1. GSTIN of the supplier;
  2. State of place of supply;
  3. Total taxable value of all supplies made in the State through e-commerce portal; and
  4. Tax amount on all supplies made in the State:

Provided so that when the time limit for furnishing FORM GSTR-1 under section 37 has extend, the date of matching of the above mentioned details shall extend accordingly.

Rule 20-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-5 and to the e-commerce portal electronically in FORM GST MIS–6 through the Common Portal on or before the last date of the month in which the matching has been carried out.
  2. However 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. Thus an operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to furnish for the month in which the discrepancy so made available.
  4. However 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 bshall be made available to the supplier electronically on the Common Portal in FORM GST MIS –5.

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Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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