Section 78: Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

Q: What does Section 78 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 78 TCAAR pertains to "Matching of details furnished by the e-Commerce operator with the details furnished by the supplier". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 78 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs matching of details furnished by the e-Commerce operator with the details furnished by the supplier. As verified on 22 May 2026.

Q: Is Section 78 TCAAR still in force?

Yes, Section 78 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 78 TCAAR?

धारा 78 TCAAR is the Devanagari Hindi reference for Section 78 of the The CGST (Assessment and Audit) Rules, 2017. Section 78 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs matching of details furnished by the e-Commerce operator with the details furnished by the supplier. As verified on 22 May 2026.

Q: What is Dhara 78 TCAAR?

Dhara 78 TCAAR is the Roman Hindi reference for Section 78 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 78 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs matching of details furnished by the e-Commerce operator with the details furnished by the supplier. As verified on 22 May 2026.

Q: How to cite Section 78 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 78, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, 2017, § 78 (India).

Law on Tips Editorial Board

- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1,

State of place of supply; and
net taxable value: