Key Pointers –

• The GSTN has introduced new 14A and 15A tables to GSTR-1 according to Notification No. 26/2022 – Central Tax dated 26th December 2022, effective from the February 2024 tax period onwards.
• These tables are specifically designed to record details of amendments relating to supplies facilitated through e-commerce operators (ECO), where such operators are obligated to collect tax under section 52 or are liable to pay tax under section 9(5) of the CGST Act, 2017.
• It's important to note that these amendment tables will be applicable to taxpayers who have previously reported supplies in either Table 14 or Table 15 in earlier tax periods. 
• In table 14A, In this table, the supplier can amend the detail of original supplies that he has already reported in original table 14 under sections 14(a) Liable to collect tax u/s 52(TCS) or 14(b) Liable to pay tax u/s 9(5) in earlier return periods. 
• In table 15A, the e-commerce operator can amend the detail of original supplies that he has already reported in table 15 originally under B2B, B2C, URP2B and URP2C in earlier return periods.

https://www.gst.gov.in/newsandupdates/read/627