The CBIC has vide Notification No. 26/2022 – Central Tax dated 26th December 2022 has introduced two new tables in GSTR-1 – Table 14 and Table 15 to capture the details of the supplies made through e-commerce operators (ECO). The details required to be reported in both these tables is summarised below:
Table 14(a) —->> Details of the supplies made through e-commerce operators on which ecommerce operators are liable to collect tax under section 52 of the Act [Supplier to report]
The GSTIN wise summary of the supplies made through ECO on which ECO is liable to collect tax at sources (TCS) and liability on which has already been reported in any table 4 to 10 of GSTR-1, shall be reported by the supplier in this section. No taxable value or tax liabilities will be auto-populated from this table to GSTR-3B. Amendments to this section shall be reported in Table 14A(a).
Table 14(b) —->> Details of the supplies made through e-commerce operators on which ecommerce operators are liable to pay tax u/s 9(5) [Supplier to report]
The summary details of the supplies made through ECO on which ECO is liable to pay tax u/s 9(5) is to be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. This is to be reported net of credit / debit note (if any). Such values will be auto-populated to Table 3.1.1(ii) of GSTR-3B. Amendments to this section shall be reported in Table 14A(b).
Table 15 —->> Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [E-Commerce operator to report]
Eco shall report the supplies on which they are liable to pay tax u/s 9(5) in Table 15. Such supplies shall not be reported anywhere else in GSTR-1/IFF. There are four categories in which supplies will be reported.
> Registered Supplier and Registered Recipient (B2B) – In this section the details of such supplies where both the supplier and receiver of supplies are registered person, is to be reported by ECOs at invoice level. This will be available in IFF also. Debit Note / credit note (if any) is to be reported in Table 9B.
> Registered Supplier and Unregistered Recipient (B2C) – In this section the supplier level details along with POS and rate wise detail of the supplies related to the transaction where the supply is being made from a registered supplier to unregistered recipient need to be reported by e-commerce operator. This will not be available in IFF. This is to be reported net of credit / debit note (if any).
> Unregistered Supplier and Registered Recipient (URP2B) – In this section the document level details of the supplies made from unregistered supplier to registered recipient through ECO needs to be reported by the e-commerce operator. The detail to furnish will include the document detail and GSTIN of recipient. This will be available in IFF also. Debit Note / credit note (if any) is to be reported in Table 9B.
> Unregistered Supplier and Unregistered Recipient (URP2C) – In this section the POS and rate wise detail of the supplies from an unregistered supplier to unregistered recipient through ECO is to be reported by the e-commerce operator. This will be not be available in IFF. This is to be reported net of credit / debit note (if any).
The values reported under table 15 shall be auto-populated in Table 3.1.1(i) of corresponding GSTR-3B and such liabilities is to be paid by the ECOs in GSTR-3B in cash. Amendments are to be reported in Table 15A(I) (for registered recipient) & 15A(II) (for unregistered recipient) respectively.
These tables have now been made live on the GST common portal and will be available in GSTR-1/IFF from the tax period January’24 onwards.
Also read our other related articles:
https://gstplatform.com/new-feature-on-gst-portal-form-gst-drc-01c/
https://gstplatform.com/e-invoice-applicability-whether-penalty-is-rightfully-levied/