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Rule 79 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Entitlement and conditions

  • Former rule 79(4)An uncorrected difference increased the supplier’s output liability in the next month’s FORM GSTR-3. The addition and interest were communicated in FORM GST MIS-3.

Procedure, powers and definitions

  • Rule 79, omissionNotification 19/2022-Central Tax omitted rule 79 from 1 October 2022.
  • Former rule 79(1)–(3)Discrepancies went to the supplier in FORM GST MIS-3 and operator in FORM GST MIS-4 by the matching month’s end. Either party could correct its relevant statement for the communication month.

Rule 79 was omitted from 1 October 2022. It formerly communicated differences between an electronic commerce operator’s details and the supplier’s details, allowed correction and specified an output-liability consequence if the difference remained. The removed process used distinct electronic forms for the supplier and operator. Applying that historical procedure to an earlier period requires the relevant law and savings to be established.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 24 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 79, verbatim (show)

Rule 79. 1[****]

1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022- CT dated 28.09.2022 for "Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce 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 ofdiscrepancy 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 bemade available to the supplier electronically on the common portal in FORM GST MIS-3 ."

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.

Omission-date boundary 79 footnote1

Questions to answer on the file2 questions
Ticks stay in this browser only.

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]

Amendments to Rule 79 as footnoted in the CBIC text
NoteChange
1Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022- CT dated 28.09.2022 for "Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.-[2]

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)

NumberDateSubject
Notification No. 19/2022-Central Tax28 September 2022Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 79. [Omitted]****". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 24 September 2026.
  2. Notification No. 19/2022-Central Tax, dated 28 September 2022: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links