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- GSTN has added two new tables in GSTR-1 starting from January 2024 onwards.
1. Table 14 – Supplies Made Through E-Commerce Operators (In this table, you can add details of taxable outward supplies made through e-commerce operator.)
2. Table 15 – Supplies under Section 9(5) of the CGST Act (In this table, you can add details of taxable outward supplies on which the e-commerce operator is liable to pay tax under Section 9(5) of the CGST Act.)
- From January 2024, Tables 14 and 15 are introduced on GST portal for reporting supplies on which e-commerce operators are liable to pay tax. This modification would ensure accurate auto-filling of Table 3.1.1 in GSTR-3B for both suppliers and e-commerce operators.
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