In the dynamic world of taxation, staying updated with regulatory changes is paramount for businesses to ensure compliance and smooth operations. A recent notification, No. 26/2022 – Central Tax dated 26th December 2022, has brought forth significant adjustments to the Goods and Services Tax Return-1 (GSTR-1) framework. Two new tables, Table 14A and Table 15A, have been introduced to accommodate amendment details regarding supplies facilitated through e-commerce operators (ECOs). This advisory serves to elucidate the implications and functionalities of these new tables, effective from the February 2024 tax period onward.
Table 14A – Amended Supplies made through ECO in GSTR-1
Designed to capture amended details of supplies previously reported in Table 14, this section facilitates corrections for supplies where e-commerce operators are liable to collect tax under section 52 or are liable to pay tax under section 9(5) of the CGST Act, 2017. Suppliers can amend details under two subsections:
- 14(a) Liable to collect tax u/s 52 (TCS)
- 14(b) Liable to pay tax u/s 9(5)
Table 15A – Amended Supplies u/s 9(5) in GSTR-1/IFF
Complementary to Table 14A, Table 15A empowers e-commerce operators to rectify original supply details reported in Table 15. It covers supplies where e-commerce operators are liable under various sections:
- Registered Supplier and Registered Recipient (B2B)
- Registered Supplier and Unregistered Recipient (B2C)
- Unregistered Supplier and Registered Recipient (URP2B)
- Unregistered Supplier and Unregistered Recipient (URP2C)
Taxpayers can access these tables through the Returns Dashboard, facilitating seamless compliance.
Other Salient Features
- Amended taxable values from Table 14A(b) will auto-populate into Table 3.1.1(ii) of GSTR-3B.
- Amended taxable values and tax liabilities from Table 15A will auto-populate into Table 3.1.1(i) of GSTR-3B.
- E-invoices for 9(5) supplies won’t auto-populate into Table 15A; operators must manually add them.
- Amendment of debit or credit notes related to 9(5) supplies will be reported in Table 9C of GSTR-1/IFF.
Impact on GSTR-2B
To facilitate registered recipients dealing with e-commerce transactions, a new table, “ECO – Documents (Amendment),” will be added to GSTR-2B. This table will auto-populate details from Table 15A, easing reconciliation for recipients.
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Open in new tab In conclusion, while these changes introduce additional reporting requirements, they aim to enhance transparency and accuracy in tax filings, ultimately benefiting both taxpayers and tax authorities. Stay informed, stay compliant.
This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.
