New Changes in GSTR-1 effective from 01.01.2024
GSTN has added two new tables in GSTR-1 starting from January 2024 onwards viz. Table 14 and Table 15.
- Table 14
- Supplies Made through E-Commerce Operators: In this table, details of taxable outward supplies made through e-commerce operator is required to be furnished.
- Table 15
- Supplies under Section 9(5) of the CGST Act: In this table, details of taxable outward supplies on which the e-commerce operator is liable to pay tax under Section 9(5) of the CGST Act is required to be furnished.
In GSTR – 3B, Table 3.1.1 pertains to the details of supplies notified under Section 9(5) of the CGST Act, 2017. This table requires suppliers and e-commerce operators (ECOs) to separately report supplies on which the e-commerce operator is liable to pay tax.
Previously, GSTR-1 did not have specific tables for reporting these transactions separately. As a result, Table 3.1.1 in GSTR-3B was not auto-filled due to the absence of corresponding reporting sections.
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