GST Council proposes structured modifications to outward supply return filing forms, inviting stakeholder feedback

The Goods and Services Tax Council has suggested changes to Form GSTR-1 by introducing distinct columns and tables dedicated to Electronic Commerce Operators (ECO). The Central Board of Indirect Taxes and Customs has set a deadline of November 30, 2026, to receive public feedback on these modifications. Taxpayers and professionals must review the proposed return adjustments carefully. Previously, reporting e-commerce transactions lacked dedicated segregation within standard outward supply returns, creating complexities for digital marketplaces and vendors.

The proposed layout incorporates separate sections and columns specifically for Electronic Commerce Operators to capture transaction data more accurately. This structural update helps tax authorities trace digital commerce supplies transparently, contrasting with the aggregated reporting formats used earlier. Tax professionals and business taxpayers should examine the downloadable draft PDF and submit constructive feedback to the Central Board of Indirect Taxes and Customs prior to November 30, 2026.

Companies must prepare their internal accounting systems and enterprise resource planning software to accommodate the new Electronic Commerce Operator tables. Bottom line: tracking these return modifications early safeguards businesses against filing errors and compliance penalties under future indirect tax norms.