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 (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 78 TCITCR 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 (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 78 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) 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 TCITCR still in force?

Yes, Section 78 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 78 TCITCR?

धारा 78 TCITCR is the Devanagari Hindi reference for Section 78 of the The CGST (Input Tax Credit) Rules, 2017. Section 78 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) 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 TCITCR?

Dhara 78 TCITCR is the Roman Hindi reference for Section 78 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 78 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) 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 (Input Tax Credit) Rules, 2017?

Cite as: "Section 78, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) 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,