GST DAILY – 173
Advisory on introduction of new Tables 14 & 15 in GSTR-1
✔️ GSTN has issued an advisory on 15/01/2024 – 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 periods onwards.
As per Notification No. 26/2022 –Central Tax dated 26th December 2022.
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