Quick Summary
As per Notification No. 26/2022 - Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5). These tables have now been made live on the GST common portal. These two new tables will be available in GSTR-1/IFF from January-2024 tax periods onwards. Official copy of th
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FAQ :
Tables 14 and 15 in GSTR-1 are introduced to capture specific details of supplies made through e-commerce operators (ECOs) where the ECO is liable to collect tax under Section 52 or pay tax under Section 9(5) of the GST Act.
Suppliers need to report information in Table 14. Table 14(a) is for reporting supplies where the ECO is liable to collect tax (TCS), and Table 14(b) is for reporting supplies where the ECO is liable to pay tax under Section 9(5).
Table 15 is for e-commerce operators (ECOs) to report supplies on which they are liable to pay tax under Section 9(5). This includes supplies made to registered and unregistered recipients.
These new tables will be available in GSTR-1 and the Invoice Furnishing Facility (IFF) from the January 2024 tax periods onwards.
No, taxable value or tax liabilities reported in Table 14(a) will not auto-populate to GSTR-3B. However, values from Table 14(b) will auto-populate to Table 3.1.1(ii) of GSTR-3B.
Taxpayers can view the ECO-Documents table in GSTR-2B by navigating to Returns Dashboard > Selection of Period > Auto-drafted ITC Statement for the month GSTR 2B > View > ECO Documents.
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