A Comprehensive Guide to GSTR-1/IFF Tables 14 and 15

The recent Notification No.: 26/2022 – Central Tax, dated December 26, 2022, has introduced significant changes to FORM GSTR-1 and IFF with the addition of two new tables: Table 14 and Table 15. In this blog post, we will delve into the purpose, details, and step-by-step reporting process for these new tables.

Purpose of the Advisory: The primary objective of this advisory is to ensure that taxpayers, specifically those involved with E-Commerce operators (ECO) or falling under the ambit of Section 9(5) of the GST Act, are well-informed about the implications and requirements of the newly introduced Tables 14 and 15.

Introduction to Tables 14 and 15: According to Notification No. 26/2022 – Central Tax, dated December 26, 2022, Tables 14 and 15 have been incorporated into GSTR-1 to capture essential details of supplies made through E-Commerce operators. This is particularly relevant for those situations where ECOs are liable to collect tax under Section 52 or are responsible for tax payment under Section 9(5). These tables have become operational on the GST common portal, and their use begins from the tax periods of January 2024 onwards.

Table Wise Details: Let’s break down the information required in each of these tables:

Table 14:

• (a) Details of supplies made through ECO on which ECO is liable to collect tax under Section 52.
• (b) Details of supplies made through ECO on which ECO is liable to pay tax under Section 9(5).
  • Amendments to be reported in 14A(a) and 14A(b) respectively.

Table 15:

• Details of supplies made through ECO on which ECO is liable to pay tax under Section 9(5).
  • Registered Supplier and Registered Recipient (B2B)
  • Registered Supplier and Unregistered Recipient (B2C)
  • Unregistered Supplier and Registered Recipient (URP2B)
  • Unregistered Supplier and Unregistered Recipient (URP2C)
  • Amendments to be reported in Table 15A(I) & 15A(II).

Other Salient Features:

• Taxable value and tax liabilities from all sections of Table 15 will be auto-populated to Table 3.1.1(i) of GSTR-3B.
• E-invoice details for 9(5) supplies will not auto-populate in Table 15; ECOs must manually add such records.
• E-commerce operators are advised to examine and add e-invoice records related to 9(5) supplies in Table 15.

Step-by-Step Reporting Process: Reporting details in Tables 14 and 15 involves the following steps:

1. Access Table 14/15 via the Returns Dashboard.
2. Use specific tabs to view and input details for different sections of the tables.
3. After adding records, taxpayers can file their GSTR-1 following the existing process.

Introduction of New Table ECO-Documents in GSTR-2B: Additionally, taxpayers now have the ability to pass Input Tax Credit (ITC) to registered recipients receiving supplies under Section 9(5) through ECO. This ITC will be visible in the newly introduced “ECO – Documents” table under the ITC section in GSTR-2B.

Conclusion: Staying compliant with the latest changes in GST regulations is essential for every taxpayer. With the introduction of Tables 14 and 15 in GSTR-1/IFF, it is imperative to understand the intricacies of reporting supplies made through E-Commerce operators. This comprehensive guide aims to assist taxpayers in navigating through the complexities and ensuring seamless compliance with the updated requirements. As always, it is advisable to stay vigilant and consult with tax professionals for any specific queries or concerns related to these changes.