New Tables 14 & 15 Added in GSTR-1 For E-Commerce Operators

January 31, 2024

Recently, the GSTR-1 returns filing system on the GST common portal incorporated two new Tables 14 & 15. These tables aim to capture details regarding supplies made through e-commerce operators (ECO), wherein the ECO is responsible for collecting tax under Section 52 of the CGST Act or paying tax under Section 9(5) of the CGST Act.

The tables are already available in GSTR-1/IFF from the January 2024 tax periods.

The advisory aims to clarify the purpose, details, and reporting procedures associated with these new tables 14 & 15 to GSTR-1 returns.

Purpose of New Tables 14 &15 in GSTR-1

This advisory’s primary purpose is to inform and guide taxpayers who engage in the supply chain through e-commerce operators.

The advisory is also for taxpayers liable to pay tax under Section 9(5) of the CGST Act. New Tables 14 and 15 are relevant only for these categories of taxpayers.

Details of Table 14 in GSTR-1

Table 14 of GSTR-1 comprises two sub-sections, (a) and (b), each focusing on specific aspects of supplies made through e-commerce operators.

14. (a) Details of supplies liable for tax collection by ECO under Section 52 of CGST Act

– Suppliers must report the ECO-GSTIN-wise summary of supplies made through ECO in this section.

– The taxpayer must report supplies on which ECO is liable to collect tax at sources (TCS) and also for the tax liabilities given in his tables 4 to 10 of GSTR-1.

– No auto-population of taxable value or tax liabilities to GSTR-3B.

– Amendment reports will feature in 14A(a).

14. (b) For e-commerce operators, the details of those supplies that are liable for tax payment by ECO under Section 9(5) of CGST Act

– Suppliers report summary details of supplies made through ECO on which ECO is liable to pay tax under Section 9(5) of the CGST Act. This is to be reported on the net of credit/debit notes (if any). Also, note that the ECO is liable to pay the tax on these supplies, not the supplier.

– Tax values auto-populated to Table 3.1.1(ii) of GSTR-3B.

– Amendment details will feature in 14A(b).

Details of Table 15 in GSTR-1

In Table 15 of GSTR-1, ECO reports supplies made through them. On such supplies, the tax liabilities lie on the e-commerce operator as per Section 9(5) of the CGST Act. Note that the e-commerce operator does not need to report such supply details in GSTR-1/IFF.

The nuanced reporting requirements of Table 15 ensure a meticulous and transparent representation of diverse supply transactions, contributing to a robust and compliant GST filing process.

This table includes different sections based on the nature of the supplies:

1. Reporting Supplies between Registered Supplier and Recipient (B2B)

In this category, where both supplier and recipient are registered entities, e-commerce operators (ECOs) must furnish detailed information at the invoice level.

This reporting is facilitated through the Invoice Furnishing Facility (IFF), offering a real-time reporting platform. Any adjustments in the form of Debit Notes or Credit Notes must be accurately documented in Table 9B for a comprehensive representation.

2. Reporting Supplies from Registered Suppliers to Unregistered Recipients (B2C)

In this context, e-commerce operators must provide supplier-level details, including Place of Supply (POS) and rate-wise specifics for transactions involving supplies from a registered supplier to an unregistered recipient.

Unlike B2B transactions, this reporting is unavailable in the Invoice Furnishing Facility (IFF). The information should be reported net of any credit or debit notes that may apply.

3. Reporting Supplies from Registered Suppliers to Unregistered Recipients (B2C)

Like the previous point, e-commerce operators must report supplier-level details, Place of Supply (POS), and rate-wise particulars for transactions involving supplies from a registered supplier to an unregistered recipient.

This reporting, however, is not accessible in the Invoice Furnishing Facility (IFF). The reporting should be done net of any credit or debit notes that may apply.

4. Reporting Supplies from Unregistered Suppliers to Registered Recipients through ECO (URP2B)

In this scenario, where supplies are made from an unregistered supplier to a registered recipient through an e-commerce operator, detailed reporting at the document level is required from the e-commerce operator.

This report, which includes document details and the recipient’s GSTIN, is available in the Invoice Furnishing Facility (IFF). Additionally, any associated Debit or Credit Note must be accurately reported in Table 9B for comprehensive filing.

5. Values are auto-populated in Table 3.1.1(i) of corresponding GSTR-3B, and tax liabilities are paid by ECOs in GSTR-3B in cash. The taxpayer shall report the amendments in Table 15A(I) & 15A(II).

Additional Features of New Tables 14 & 15

1. Table 1.1(i) of GSTR-3B will auto-populate any taxable value and tax liabilities from all sections of Table 15.

2. Table 15 will auto-populate all the e-invoices. The e-invoices against the supplies reported under Section 9(5) of the CGST Act will reflect in GSTR-1 as per existing functionality.

Guidelines for Reporting Details in New Tables 14 &15

1. Accessing Table 14/15

– Taxpayers can initiate the reporting process by navigating to the Returns Dashboard on the GST common portal.

– Select the relevant period for filing.

– Choose “Details of outward supplies of goods or services GSTR-1” from the available options.

2. Preparing Online

– Once in the GSTR-1 section, proceed to “Prepare Online” to initiate the online filing process.

3. Accessing Table 14(a) & 14(b) in Table 14

– Within the GSTR-1 form, locate Table 14, which pertains to supplies made through e-commerce operators.

– To report supplies where the e-commerce operator is liable to collect tax under Section 52 of the CGST Act (TCS), click on “Liable to collect tax u/s 52 of CGST Act (TCS)” available at the top of Table 14 page.

– For reporting supplies where the e-commerce operator is liable to pay tax under Section 9(5), click on “Liable to pay tax u/s 9(5)” at the top of the Table 14 page.

These steps ensure a systematic approach to reporting details in Table 14, allowing taxpayers to specify whether the e-commerce operator is responsible for tax collection (TCS) or liable to pay tax (Section 9(5) of CGST Act).

Tip: Taxpayers must follow these steps diligently to facilitate accurate and timely filing of GSTR-1. You can address any amendments or updates to the reported information in the corresponding sections, such as 14A(a) and 14A(b), as applicable.

Introduction of New Table ECO-Documents in GSTR-2B

There are enhancements in GSTR-2B that aim to simplify the process of documenting and accessing crucial information regarding supplies facilitated by e-commerce operators under the purview of Section 9(5).

The government aims to encourage taxpayers to follow these steps meticulously for a seamless and accurate filing experience.

1. Facilitating Input Tax Credit (ITC) for Supplies under Section 9(5) of CGST Act

– Taxpayers now have a valuable facility to transfer Input Tax Credit (ITC) to registered recipients receiving supplies under Section 9(5) of the CGST Act.

– This ITC will be accessible to the registered recipient through a newly introduced section in GSTR-2B.

2. Inclusion of “ECO – Documents” Table

– A dedicated table, named “ECO – Documents,” now comes under the ITC section in GSTR-2B to streamline the documentation of supplies received through e-commerce operators, where the e-commerce operator bears the responsibility of tax payment under Section 9(5) of the Act.

– This table will automatically populate values from the sections “Registered Supplier and Registered Recipient (B2B)” and “Unregistered Supplier and Registered Recipient (URP2B)” of Table 15.

3. Navigation Steps to Access ECO-Documents Table

– To view the ECO-Documents table, taxpayers can follow these steps:

– Navigate to the Returns Dashboard on the GST common portal.

– Select the relevant period for the Auto-drafted ITC Statement for the month GSTR-2B.

– Click “View” to access the ITC Statement for the selected period.

4. Specific Steps to View Records in ECO-Documents Table

For a more detailed view of the records within the ECO-Documents table, taxpayers can follow these steps:

– Navigate to the Returns Dashboard on the GST common portal.

– Select the desired period for the Auto-drafted ITC Statement for the month GSTR-2B.

– Click on “View” and choose “ECO Documents” to access the details related explicitly to supplies through e-commerce operators under Section 9(5).

Conclusion

The introduction of new Tables 14 & 15 in GSTR-1 and the new ECO-Documents table in GSTR-2B enhances transparency and accuracy in reporting supplies made through e-commerce operators.