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