Introduction of New Tables 14 & 15 in GSTR-1

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Notification no 26/2022 dated 26th December 2022 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, they were not available in GSTR-1 on the GST portal. 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.

    1. Registered supplier to registered recipient
    2. Registered supplier to unregistered recipient
    3. Unregistered supplier to registered recipient
    4. 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.

Also Read: What to do if you Have Missing Invoices in Your GSTR 1?

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.

author avatar
CA Abhishek D Mundhra Chartered Accountant
Abhishek D Mundhra is a Chartered Accountant with 12+ years of post-qualification experience with expertise in the field of GST and other Direct and Indirect Taxes.

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This Post Has 6 Comments

  1. Sandeep Gupta

    Sir if a ice creams parlor is selling ice creams thru zomato and then zomato is collecting TCS from us under section 52 then we have to show particular transaction in table 14a of gstr1

    1. CaptainBiz

      Hello Sandeep,

      Restaurant service is notified under section 9(5) of the CGST Act, 2017. The ECO is liable to pay GST on restaurant services provided through them with effect from January 01, 2022. Hence, these ECOs are not required to collect TCS. Hence in your case, Ice cream parlour will have to report these transactions under Table 14(b) and not 14(a).

  2. Sindhuja

    Whether in Table 14(b) Tax amount should be mentioned or not

    1. CaptainBiz

      In GSTR-10, Table 14(b) is specifically for reporting the details of inputs held in stock and inputs contained in semi-finished or finished goods held in stock. It does not require mentioning the tax amount; only the quantity and value of such inputs need to be provided

  3. subodh

    how can file nil rated sale e-commerce

    1. CaptainBiz

      To file a nil rated sale in an e-commerce platform, follow these general steps:

      1) Review the platform’s documentation: Each platform may have different rules and requirements for nil rated sales. Check the platform’s documentation to ensure you understand their process.
      2)Prepare the necessary information: You may need to provide information about the customer, the product, and the sale. Make sure you have all the required details before submitting the sale.
      3) Log into your account: If you are new to the platform, you may need to log in and create an account before submitting the sale. Follow the platform’s instructions to create an account and log in.
      4) Navigate to the sale submission