What is the concept of matching in e-commerce provisions and how it is going to work

1. The details of supplies furnished by every operator in his statement for the month will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same month or
   any preceding month.
2. Where the details of outward supplies declared by the operator in his statement do not match with the corresponding details declared by the supplier, the discrepancy shall be communicated to both persons. (Refer to
   Section 52(8) and Section 52(9) of the CGST Act, 2017).

(FAQ 15: E-COMMERCE)