The GSTN has introduced the following two new tables in GSTR-1 starting from January 2024 onwards.
Table 14 - To add the details of taxable outward supplies made through e-commerce operator.
Table 15 - To add details of taxable outward supplies on which the e-commerce operator is liable to pay tax under Section 9(5) of the CGST Act.
In GSTR - 3B, Table 3.1.1 requires the electronic commerce operator to furnish the details of taxable supplies on which electronic commerce operator pays tax under sub section (5) of section 9 of the CGST Act.
Also, Table 3.1.1 requires the registered person making supplies through electronic commerce operator to furnish the details of taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax under sub-section (5) of section 9 of the CGST Act.
Till date, GSTR-1 did not have specific tables for reporting supplies on which the e-commerce operator is liable to pay tax under Section 9(5) of the CGST Act, 2017. As a result, Table 3.1.1 in GSTR-3B was not auto-filled due to the absence of corresponding reporting sections.
This modification will ensure auto-filling of Table 3.1.1 in GSTR-3B for both suppliers and e-commerce operators who liable to pay tax under Section 9(5) of the CGST Act, 2017.
