Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 78, verbatim (show)
Rule 78
Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier .-
The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1 1[, as amended in FORM GSTR-1Aif any,]
(a) State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 1[, as amended in FORM GSTR-1Aif any,] under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly.
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein.
1. Inserted vide Notification No. 12/2024-CT, dated 10.07.2024.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Matching of supply details 78
Questions to answer on the file6 questions
Consequential matching-date extension 78 first proviso
Questions to answer on the file3 questions
Commissioner matching-date extension 78 second proviso
Questions to answer on the file5 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 12/2024-CT, dated 10.07.2024.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 52 of the CGST Act, 2017 | Section 52 of the CGST Act, 2017 prescribed by this provision | 78 "details relating to the supplies made through an e-Commerce operator" |
| Section 37 of the CGST Act, 2017 | this provision requires Section 37 of the CGST Act, 2017 | 78 first proviso "under section 37" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
See also
- Section 52 of the CGST Act, 2017: collection of tax at source
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Rule 79 of the CGST Rules, 2017: [Omitted]****
References
- Central Board of Indirect Taxes and Customs. "Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 12/2024-Central Tax, dated 10 July 2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 78 on the CBIC tax information portal