CGST Rules – Central Goods and Services Tax Rules, 2017
(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 of discrepancy 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 be made available to the supplier electronically on the common portal
in FORM GST MIS–3.