As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1. These two new tables will be available in GSTR-1 from January-2024 tax period onwards.
In this blog we are going to look into the purpose of Table 14. This table is relevant for those taxpayers who supply through ECO (Supplier).
Now let us have a detailed look into the purpose of Table 14:
Table 14(a) – Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act [Supplier to report]:
The ECO-GSTIN wise summary of the supplies made through ECO on which ECO is liable to collect tax at sources (TCS) and liability on which has already been reported in any table 4 to 10 of GSTR-1, shall be reported by the supplier in this section.
No taxable value or tax liabilities will be auto-populated from this table to GSTR-3B.
Amendments to be reported in 14A(a).
Table 14(b) – Details of the supplies made through e-commerce operators on which e-commerce operators are liable to pay tax u/s 9(5) [Supplier to report]:
In this section the summary details of the supplies made through ECO on which ECO is liable to pay tax u/s 9(5) is to be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. This is to be reported net of credit / debit note (if any).
Such values will be auto-populated to Table 3.1.1(ii) of GSTR-3B.
Amendments to be reported in 14A(b).
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