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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.
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