Notification no 26/2022 dated 26th December 2022 had introduced two new tables in GSTR-1 viz Table 14 and Table 15. These tables are relevant to suppliers who supply through E-commerce Operators or are themselves E-Commerce Operators. Though these tables were notified in December 2022, the same were not available in GSTR-1 on the GST portal then. These tables have been made available from the returns of January 2024.
Table no 14 is required to be filled by a person who supplies through E– Commerce Operators. This table is divided into two parts.
Supplies on which E-commerce Operator is liable to collect TCS u/s 52:
Under this section, all the supplies which are made through E-Commerce Operators like Amazon, Flipkart are reported on which tax is payable by the supplier themselves. Here the reporting is to be done by the supplier of each E-Commerce platform/ operator. These sales are part of the amounts already included in Table 4 to 11 of GSTR 1. E.g. Total B2C sales of January 2024 is Rs. 1,00,000/- and out of this Rs 40,000/- is through Amazon. In this case the entire Rs. 1,00,000/- will be reported in Table 7 – B2C sales and in Table 14 Rs. 40,000/- will be included. The data from Table 14 (a) will not be auto populated to GSTR 3B as these are already included in Table 7 – B2C sales.
Details of the supplies made through E-commerce Operators on which E- commerce Operators are liable to pay tax u/s 9(5):
Table 14(b) is required to be filled by the supplier of services for the supplies made through E-Commerce Operators. For notified services under section 9(5) like Passenger transport services, accommodation services, housekeeping services, restaurant Services on which E-Commerce Operators are required to pay tax. Some of the examples can be Swiggy, Uber, Urbancompany. E.g. A person orders lunch from restaurant X on Swiggy, say for Rs 1,000/-. Here Swiggy will charge tax on food of Rs 1,000/- @ 5% i.e. Rs 50/- and will pay to the government. The restaurant X while filing GSTR-1 for the month will report this sale under Table 14(b) only and these sales will not be reported under Table 7 – B2C sales, as the restaurant is not liable to pay tax on these sales. Data from Table 14 (b) will be auto populated in Table no 3.1.1(ii) of GSTR 3B of Restaurant X. This is only for reporting purposes as the tax is paid by the E-Commerce Operator on these sales.
Table no 15 is required to be filled by the E-Commerce Operators who are required to pay tax u/s 9(5) on notified services. The table is divided into four parts.
In this section the E-Commerce Operators have to report sales of the suppliers which are done by them through their platform and tax is paid by E-commerce Operators. These transactions are the transactions which are reported by respective suppliers in Table 14(b) of their GSTR 1.
- Registered supplier to registered recipient
- Registered supplier to unregistered recipient
- Unregistered supplier to registered recipient
- Unregistered supplier to unregistered recipient
The values from Table 15 will be auto populated in Table 3.1.1 (i) of GSTR 3B of E-Commerce Operator for payment of Tax.
By introduction of Table no 14 and 15 in GSTR-1, the GST department will be able to cross check the sales reported by respective suppliers through E-Commerce Operators and the details of deemed sales reported by E-Commerce Operators in their GSTR-1. This will help the department to trace revenue leakages. Taxpayers should thoroughly check the data before filing their GSTR-1 to avoid notices in future.