Whether the details furnished by e-commerce operator relating to tax collected at source has to be matched with supplies disclosed by the e-commerce supplier in FORM GSTR-1?

1. The supplied made through e-commerce operator as declared by the e-commerce operator in FORM GSTR-8 has to be matched with the corresponding details disclosed by the supplier in FORM GSTR-1.
2. Where the supplier is liable to disclose invoice wise details in FORM GSTR-1, the matching with FORM GSTR-8 shall be done at invoice level.
3. Where the supplier is not liable to disclose invoice wise details in FORM  GSTR2,  the matching will done on the basis of total taxable value of supplies made in the State through e-commerce operator.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO.47)