The Goods and Services Tax Network ( GSTN ) has released a new advisory on March 12, 2024, pertaining to GSTR-1/IFF and the introduction of new tables, 14A and 15A.
All taxpayers are hereby notified that, in accordance with Notification No. 26/2022 – Central Tax dated 26th December 2022, two new tables, 14A and 15A, have been incorporated into GSTR-1. These tables aim to capture amendment details for supplies facilitated by e-commerce operators ( ECO ) where tax collection is mandated under section 52 or tax payment is required under Section 9(5) of the Central Goods and Services Tax Act, 2017.
The tables are now accessible on the GST common portal and applicable in GSTR-1/IFF from the tax period starting February 2024. These amendments are relevant for taxpayers who have reported supplies in Table 14 or Table 15 in previous tax periods.
Table 14A – Amendments for Supplies made through E-commerce Operator ( ECO ) in GSTR-1
In this table, suppliers can amend details of original supplies reported in the original Table 14 under the following two sections in earlier return periods:
1. 14(a) Liable to collect tax under section 52 ( TCS )
2. 14(b) Liable to pay tax under section 9(5)
Table 15A – Amendments for Supplies under section 9(5) in GSTR-1/IFF
In this table, e-commerce operators can amend details of original supplies reported in Table 15 under the 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 )
To access Table 14A/15A, taxpayers can navigate to Returns Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online.
Other notable features:
1. Amended taxable values from Table 14A(b) will be auto-populated to Table 3.1.1(ii) of GSTR-3B.
2. Amended taxable values and tax liabilities from Table 15A (B2B, B2C, URP2B, and URP2C) will be auto-populated to Table 3.1.1(i) of GSTR-3B.
3. No auto-population of e-invoice in Table 15A; e-invoices for 9(5) supplies will be populated in FORM GSTR-1 as per existing functionality.
4. E-commerce operators should report debit or credit note amendments related to services notified under section 9(5) in existing Table 9C of GSTR-1/IFF.
Impact of new ECO-Documents tables in GSTR-2B:
For the convenience of registered recipients making supplies through e-commerce operators, a new table, “ECO – Documents ( Amendment ),” is added in GSTR-2B. This table allows registered recipients to view amended document details of supplies made through e-commerce operators where the operator is liable to pay tax under section 9(5) of the Act.
Values will be auto-populated from the sections of Table 15A (Registered Supplier and Registered Recipient – B2B, and Unregistered Supplier and Registered Recipient – URP2B) to the new ECO – Documents table in GSTR-2B.
To view the ECO-Documents ( Amendment ) table, taxpayers can navigate to Returns Dashboard > Selection of Period > Auto-drafted ITC Statement for the month GSTR 2B > View.
To view records in the ECO-Documents ( Amendment ) table, taxpayers can navigate to Returns Dashboard > Selection of Period > Auto-drafted ITC Statement for the month GSTR 2B > View > ECO Documents ( Amendment ).
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