Professional Capsule

*The GSTN added two new tables in GSTR-1 starting from January 2024 onwards.*

Table 14 – Supplies Made Through E-Commerce Operators (In this table, you can add details of taxable outward supplies made through e-commerce operator.)

Table 15 – Supplies under Section 9(5) of the CGST Act (In this table, you can add details of taxable outward supplies on which the e-commerce operator is liable to pay tax under Section 9(5) of the CGST Act.)

CBDT extends the last date for linking PAN and Aadhaar Jun 30, 2023 to provide some more time to the taxpayers but with conditions



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