GSTN issued an Advisory on the new Table 14 and 15 in GSTR-1 for taxpayers who supply through E-Commerce Operators or are liable to pay tax under Section 9(5) of the GST Act. The tables capture details of supplies made through e-commerce operators on which they are liable to collect tax under section 52 of the Act or liable to pay tax under section 9(5). These tables are now live on the GST common portal and will be available in GSTR-1/IFF from January 2024 tax periods onwards.
Source Taxscan
Latest Posts in "India"
- Tripura HC: ITC Cannot Be Denied to Bona Fide Purchaser for Supplier’s Tax Default
- Ready-to-Drink Non-Alcoholic Beverages Like Mojito to Attract 40% GST, Rules WB AAR
- Bombay HC: Assignment of Long-Term Industrial Leasehold Rights Not Taxable as ‘Supply’ Under GST
- ITC Not Allowed on Mall Construction for Leasing, Rules Tamil Nadu AAR under GST Law
- Section 74 Cannot Be Invoked for GST Return Mismatches Without Evidence of Fraud or Suppression
