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        Case ID :

        Advisory on introduction of new Tables 14 & 15 in GSTR-1

        January 16, 2024

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        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 periods onwards. Please click here for the complete advisory.

        Thanking you,
        Team GSTN

        E commerce operator tax collection: new GSTR-1 tables live to capture supplies where the operator collects or pays tax. Two new return fields, Tables 14 and 15 in GSTR-1, must capture supplies effected through e commerce operators where those operators are required to collect tax or are liable to pay tax; these tables are live on the GST common portal and available in GSTR-1/IFF from the January 2024 tax period pursuant to the enabling notification.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                E commerce operator tax collection: new GSTR-1 tables live to capture supplies where the operator collects or pays tax.

                                Two new return fields, Tables 14 and 15 in GSTR-1, must capture supplies effected through e commerce operators where those operators are required to collect tax or are liable to pay tax; these tables are live on the GST common portal and available in GSTR-1/IFF from the January 2024 tax period pursuant to the enabling notification.





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                                ActsIncome Tax
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