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 (Appeals and Revision) Rules, 2017 (TCARR) deal with?

Section 78 TCARR 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 (Appeals and Revision) Rules, 2017, a legislation enacted by the Parliament of India. Section 78 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs matching of details furnished by the e-Commerce operator with the details furnished by the supplier. As verified on 19 May 2026.

Q: Is Section 78 TCARR still in force?

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

Q: What is धारा 78 TCARR?

धारा 78 TCARR is the Devanagari Hindi reference for Section 78 of the The CGST (Appeals and Revision) Rules, 2017. Section 78 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs matching of details furnished by the e-Commerce operator with the details furnished by the supplier. As verified on 19 May 2026.

Q: What is Dhara 78 TCARR?

Dhara 78 TCARR is the Roman Hindi reference for Section 78 of the The CGST (Appeals and Revision) Rules, 2017. "Dhara" means "Section" in Hindi. Section 78 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs matching of details furnished by the e-Commerce operator with the details furnished by the supplier. As verified on 19 May 2026.

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

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

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Wednesday, 20 May 2026

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Table of Contents

The CGST (Appeals and Revision) Rules, 2017

Chapter IIIR — egistration

Section 78

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

- 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,

(a) State of place of supply; and

(b) net taxable value: