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Schedule A Demo

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Important Advisory on GSTR-1/IFF

GSTN has issued advisory on GSTR-1/IFF dated 12th March 2024. It is informed to all taxpayers that through Table 14A and Table 15A details of amendments in the original supplies made through e-commerce operator (ECO) on which e-commerce operators are liable to collect tax under section 52 or liable to pay tax under section 9(5) of the CGST Act, 2017. These tables are now live in GSTR-1/ IFF on GSTN portal.

Details are as below:

 

Relevant Section / Rule: Section 9(5), Section 52.

 

Table 14A and Table 15A have been introduced in GSTR-1 to capture the amendment details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 or liable to pay tax u/s 9(5) of the CGST Act, 2017.

Table 14A – Amended Supplies made through e-commerce operator (ECO) in GSTR-1

In this table, the supplier can amend the detail of original supplies that he has already reported in original table 14 under below two sections in earlier return periods.

  1. 14(a) Liable to collect tax u/s 52(TCS)
  2. 14(b) Liable to pay tax u/s 9(5)

Table 15A – Amended Supplies u/s 9(5) in GSTR-1/IFF

In this table, the e-commerce operator can amend the detail of original supplies that he has already reported in table 15 originally under following four sections in earlier return periods.

  1. Registered Supplier and Registered Recipient (B2B)
  2. Registered Supplier and Unregistered Recipient (B2C)
  3. Unregistered Supplier and Registered Recipient (URP2B)
  4. Unregistered Supplier and Unregistered Recipient (URP2C)

Refer Advisory: https://tutorial.gst.gov.in/downloads/news/advisory_table14_15A_11.03.2024.pdf

To understand more in detail about Table 14 and Table 15, GSTN had earlier issued an advisory dated 10th January 2024. Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO)

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.

Details required to be reported in Table 14 and Table 15 are as follows:

 

Table 14: Details to be reported by Supplier

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 ECO-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 be reported in 14A(a)

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]

  • In this section 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 be reported in 14A(b).

Table 15: Details required to be reported by E-commerce Operator (ECO)

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.

  • 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) 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) to be reported in Table 9B.
  • Unregistered Supplier and Unregistered Recipient (URP2C)– In this section the POS and rate wise detail of the supplies to be reported by e-commerce operator related to the transaction of such supplies from an unregistered supplier to unregistered recipient through ECO. This will be not be available in IFF. This is to be reported net of credit / debit note (if any).
  • The values 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 to be reported in Table 15A(I) & 15A(II).

Refer original Advisory: https://tutorial.gst.gov.in/downloads/news/updated_advisory_new_table1415_cr23892_sj_10.01.2024.pdf

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

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