What does rule 78 regulate?

It regulates matching of e-commerce operator and supplier details. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Rule 78 - Matching of e-commerce operator and supplier details

CGST Rules, 2017

ACTIVEDIRECT_OFFICIAL_RULE_PAGEindex,follow

Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Rule in 2 Minutes

Paragraph / test Professional meaning Matched fields State of place of supply and net taxable value. Supplier statement GSTR-1 includes GSTR-1A amendments, if any. Operator statement GSTR-8 is the corresponding platform statement. Exceptions and

Exact operative text

Supplies made through an e-commerce operator as declared in FORM GSTR-8 shall be matched with corresponding details declared by the supplier in FORM GSTR-1, as amended in FORM GSTR-1A if any, for - (a) the State of place of supply; and (b) the net taxable value. Where the time limit for FORM GSTR-1, as amended in FORM GSTR-1A if any, is extended under section 37, the matching date is correspondingly extended. The Commissioner may also extend the matching date by order on the Council recommendation.

Paragraph-wise decode

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

A professional first identifies whether the facts trigger rule 78, fixes the relevant period, checks the mapped subordinate instruments and preserves evidence before filing or advising.

Professional alert

• Rule 78 remains operative even though Rule 79 is omitted. • Mismatch handling should follow current portal, section 52 and demand procedures rather than the old MIS-3/MIS-4 process.

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does rule 78 regulate?: It regulates matching of e-commerce operator and supplier details. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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