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    <title>Advisory on introduction of new Tables 14 &amp; 15 in GSTR-1</title>
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    <description>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.</description>
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      <description>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.</description>
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