It is informed to all taxpayers that as per Notification No. 26\/2022 – Central Tax dated 26th December 2022 two new 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. These tables have now been made live on the GST common portal and will be available in GSTR-1\/IFF from February 2024 tax period onwards. These amendment tables are relevant for those taxpayers who have reported the supplies in Table 14 or Table 15 in earlier tax periods.<\/p>\n
Table 14A – Amended Supplies made through e-commerce operator (ECO) in GSTR-1<\/u> <\/p>\n
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.<\/p>\n
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- 14(a) Liable to collect tax u\/s 52(TCS)<\/li>\n
- 14(b) Liable to pay tax u\/s 9(5)<\/li>\n<\/ol>\n<\/div>\n
T<\/u>able 15A – Amended Supplies u\/s 9(5) in GSTR-1\/IFF<\/u> <\/p>\n
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.<\/p>\n
\n- \n
- Registered Supplier and Registered Recipient (B2B)<\/li>\n
- Registered Supplier and Unregistered Recipient (B2C)<\/li>\n
- Unregistered Supplier and Registered Recipient (URP2B)<\/li>\n
- Unregistered Supplier and Unregistered Recipient (URP2C)<\/li>\n<\/ol>\n<\/div>\n
To view the table 14A\/15A, taxpayer can navigate to Returns Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online<\/p>\n
![\"\"](\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2024\/03\/12-02.png\")
\n<\/div>\nOther Salient features: –<\/u> <\/p>\n
1. Amended taxable values will be auto-populated from table 14A(b) to Table 3.1.1(ii) of GSTR-3B.
\n 2. Amended taxable value along with tax liabilities from all the four sections of table 15A i.e., B2B, B2C, URP2B and URP2C will be auto-populated to table 3.1.1(i) of GSTR-3B.
\n 3. There will be no auto-population of e-invoice in Table -15A. E-invoices reported for 9(5) supplies will be populated in FORM GSTR-1 as per existing functionality. E-commerce operators are advised to examine and add such records in table 15A related to 9(5) supplies.
\n 4. E-commerce operator shall report amendment of debit or credit notes related to such services notified u\/s 9(5) in existing table 9C of GSTR-1\/IFF.<\/p>\nImpact of new tables of ECO-Documents in GSTR-2B<\/u> <\/p>\n
For the ease of registered recipient who are making supplies through e-commerce operator, a new table “ECO – Documents (Amendment)” is being added in GSTR-2B. In this table, the registered recipient can view the amended document details of the supplies made through e-commerce operator on which e- commerce operator is liable to pay tax under section 9(5) of the Act.
\nThe values will be auto populated from Registered Supplier and Registered Recipient (B2B) <\/em>and Unregistered Supplier and Registered Recipient (URP2B) <\/em>section of table 15A to this new ECO – Documents table of GSTR-2B.<\/p>\n![\"\"](\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2024\/03\/12-03.jpg\")
<\/p>\nTo view the ECO-Documents (Amendment) table, taxpayer can navigate to Returns Dashboard > Selection of Period > Auto- drafted ITC Statement for the month GSTR 2B > View.<\/p>\n
To view the records in ECO-Documents (Amendment) table, taxpayer can navigate to Returns Dashboard
\n > Selection of Period > Auto- drafted ITC Statement for the month GSTR 2B > View > ECO Documents (Amendment)<\/p>\n
![\"\"](\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2024\/03\/12-04.jpg\")
\n<\/div>\n