The 48th GST Council held through video conference in Delhi has decided to amend the GSTR-1 for the supplies made through e-commerce portals covered under section 52 and section 9(5) of CGST Act, 2017. FORM GSTR-1 to be amended to provide for reporting of details of supplies made through ECOs, covered under section 52 and section 9(5) of CGST Act, 2017, by the supplier and reporting by the ECO in respect of supplies made under section 9(5) of Central GST Act, 1961.
Source Taxscan
