The Goods and Services Taxation Network, (GSTN) on January 15, 2024, issued an advisory on introducing new Tables 14 & 15 in GSTR-1.
As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5).
These tables have now been made live on the GST common portal. These two new tables will be available in GSTR-1/IFF from January 2024 tax period onwards.
