Page Contents
The Goods and Services Tax Network issues Advisory on New Tables added in GSTR-1 which are made live on the GST portal. Tables 14 & 15 have been added in GSTR-1 for disclosure of supplies made through E-commerce operator (ECO).
Goods and Services Tax Network advisory provides clarification on disclosure in cases such as:
✅ Where the supplier & recipient are registered
✅ Where-the supplier is registered, but recipient is not
✅ Where recipient is registered, but supplier is not
✅ Where-both supplier & recipient are unregistered
Further, values shown by the ECO in Table 15 would be auto-populated in Table 3.1.1(i) of GSTR-3B. This ensures reconciliation between GSTR-1 & GSTR -3B.
Comparison between Debit Note and Credit Note. Businesses use debit notes & credit notes to record & communicate adjustments in… Read More
All about EBITDA—Earnings Before Interest, Taxes, Dep. & Amortization What is EBITDA? EBITDA stands for Earnings Before Interest, Taxes, Depreciation,… Read More
Overview of Steps to reading an Annual Report Step to reading an Annual Report Reading an Annual Report becomes easy… Read More
Transition from Original GST (2017) to New GST 2.0 Framework (2024–26): GST 1.0 vs GST 2.0 What is GST 1.0?… Read More
New PAN–Aadhaar Linking: 31 December 2025 Deadline CBDT Notification No. 26/2025: Extended deadline for PAN holders who obtained PAN using… Read More
The Supreme Court: CA DO NOT NEED a Minimum of 25 Years of Experience for Technical Member Breaking News for… Read More