- Where the details disclosed by the e-commerce operator in FORM GSTR-8 does not match with the corresponding details disclosed by the supplier in FORM GSTR-1, then such discrepancy will be communicated to the supplier in FORM GST MIS-3 and to the e-commerce operator in FORM GST MIS-4 on or before the last day of the month in which such matching is carried out.
- On receipt of such communication, either the supplier can make suitable rectification in the statement of outward supplies to be furnished for the month in which the discrepancy is communicated or the e-commerce
operator can make rectification in the statement to be furnished for the month in which such discrepancy is communicated.
(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO.48)