Nowadays all clients asking for Ecommerce customer Enhancement update to capture data at Google Tag Manager Layer
First, we have to put the Global site tag on the theme.liquid
Below whole code we have to put on Shopify admin.
Setting ➔ Checkout ➔ Order processing
https://yourdomain.myshopify.com/admin/settings/checkout

enhanced_conversion_data variable where you have to add all additional details which you require
{% if first_time_accessed %}
{% endif %}