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.