GST Return Important Update: GSTN issues advisory on Table 14A and 15A of GSTR-1

The Goods and Service Tax Portal (GSTN) has issued an important Advisory on New Table 14A and 15A of GSTR-1.

It has been notified to all taxpayers that two new Tables, 14A and 15A, have been introduced in GSTR-1 in accordance with Notification No. 26/2022 – Central Tax, dated December 26, 2022.

Refer: GSTN issued Advisory on Introduction of New Tables 14 and 15 in GSTR-1

Table 14A and Table 15A of GSTR-1

These tables capture the amendment details of the supplies made through e-commerce operators (ECO), on which e-commerce operators are liable to pay tax under CGST Act, 2017 Section 9(5) or to collect tax under Section 52. These tables are now live on the GST common portal and will be accessible in GSTR-1/IFF starting with the tax period of February 2024. For taxpayers who reported the supplies in Tables 14 or 15 during previous tax periods, these amendment tables are pertinent.

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