{"id":6563,"date":"2024-01-19T16:29:04","date_gmt":"2024-01-19T16:29:04","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6563"},"modified":"2024-01-19T16:40:11","modified_gmt":"2024-01-19T16:40:11","slug":"gstn-advisory-on-iff-or-gstr-1-new-14-15-tables","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/gstn-advisory-on-iff-or-gstr-1-new-14-15-tables\/","title":{"rendered":"GSTN Advisory on IFF or GSTR-1 New 14 &#038; 15 tables"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6565\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/01\/gstr-1-new-14-and-15-tables.png\" alt=\"gstr-1-new-14-and-15-tables\" width=\"714\" height=\"400\" \/><\/h2>\n<h2><span style=\"color: #000080;\"><strong>GSTN Advisory on IFF or GSTR-1 New 14 &amp; 15 tables<\/strong><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>The GSTN Advisory on Invoice Furnishing Facility or GSTR-1 : Update on introduction of New 14 &amp; 15 tables<\/strong><\/span><\/p>\n<p>This GST Advisory provides clarification on disclosure in cases such as:<\/p>\n<p>\u2705 Where Supplier is GST Registered, but recipient is not<\/p>\n<p>\u2705 Where Supplier &amp; recipient are GST registered<\/p>\n<p>\u2705 Where both supplier &amp; recipient are unregistered person<\/p>\n<p>\u2705 Where recipient is GST registered Taxpayer, but GST supplier is not<\/p>\n<p>Moreover that, GST values shown by E-commerce operators in GSTR -1 Table 15 would be auto-populated in Table 3.1.1(i) of GSTR-3B. This change in due to GSTN Advisory on Invoice Furnishing Facility or GSTR-1ensures reconciliation between GSTR-1 &amp; GSTR -3B.<\/p>\n<h2><span style=\"color: #000080;\"><strong>New Advisory on introduction of GSTR-1 in Tables 14 &amp; 15 by GSTN <\/strong><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>Details about the New Advisory on introduction of GSTR-1 in Tables 14 &amp; 15 by GSTN on Invoice Furnishing Facility or GSTR-1 <\/strong><\/span><\/p>\n<ul>\n<li>According to the GSTN Notification No. 26\/2022 \u20132 New tables Table 14 &amp; 15 were added in GSTR-1.<\/li>\n<li>To capture details of the GST supplies made via e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax under section 9(5).<\/li>\n<li>These GSTR-1 tables have now been made live on GST common portal. These 2 New Tables will be available in GSTR-1\/ Invoice Furnishing Facility from January-2024 tax periods onwards.<\/li>\n<li>Values will be auto populated from Unregistered Supplier and Registered Recipient (URP2B) &amp; Registered Supplier and Registered Recipient (B2B) section of table 15 to this new e-commerce operators &#8211; Documents table of GSTR-2B.<\/li>\n<li>To view the records in e-commerce operators -Documents table, GST Taxpayer can navigate to Returns Dashboard &gt; Selection of Period &gt; Auto- drafted Input tax credit Statement for month GSTR 2B &gt; View &gt; e-commerce operators Documents.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/carajput.com\/archives\/gstn-advisory-on-iff-or-gstr-1-new-14-and-15-tables.pdf\">Please check click here for the complete GST Advisory<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GSTN Advisory on IFF or GSTR-1 New 14 &amp; 15 tables The GSTN Advisory on Invoice Furnishing Facility or GSTR-1 : Update on introduction of New 14 &amp; 15 tables This GST Advisory provides clarification on disclosure in cases such as: \u2705 Where Supplier is GST Registered, but recipient is not \u2705 Where Supplier &amp; &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[1036],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6563"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6563"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6563\/revisions"}],"predecessor-version":[{"id":6568,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6563\/revisions\/6568"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}