CGST Rules Rule 78 — Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

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Rule 78 of the CGST Rules, 2017 governs Matching of details furnished by the e-Commerce operator with the details furnished by the supplier. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 78 CGST: Matching of details furnished by the e-Commerce operator — eligibility, conditions, case laws and compliance impact under Indian tax law.