The long-awaited comprehensive advisory, on the addition of new Tables 14 and 15 in GSTR-1, has been issued by GSTN

On January 15, 2023, the GSTN published Advisory No. 621 on the addition of new Tables 14 and 15 to GSTR-1. Two new tables, Tables 14 and 15, were added to GSTR-1 in accordance with Notification No. 26/2022 – Central Tax, which was issued on December 26, 2022. These tables record the details of the supplies made through e-commerce operators, 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). The GST common portal currently features these tables online. The GSTR-1/IFF will have these two new tables starting with the January 2024 tax periods.

Click the below link to access the advisory.

https://tutorial.gst.gov.in/downloads/news/updated_advisory_new_table1415_cr23892_sj_10.01.2024.pdf