GSTR-1 Filing: Understanding Reporting under Table 14 & 15 of GSTR 1
Learn about the latest reporting updates in the Goods and Services Tax Return-1 (GSTR-1) form, effective from January 2024. Notification no 26/2022, dated 26th December 2022, introduced two crucial tables, Table 14 and Table 15, impacting suppliers involved in E-commerce transactions. Despite their announcement in December 2022, these tables were not immediately available on the GST portal. However, they are now accessible starting from January 2024 returns.
Table 14 Overview
Table 14 is essential for suppliers engaged in transactions through E-commerce Operators. It comprises two sections:
Table 14(a): Details of Supplies Subject to TCS
Suppliers report supplies made via E-commerce Operators, such as Amazon or Flipkart, where the tax is payable by the supplier. These sales are already included in other sections of GSTR-1 (Table 4 to 11), and the corresponding amounts are to be reported here. For example, if a supplier’s total B2C sales for January 2024 amount to Rs. 1,00,000, with Rs. 40,000 made through Amazon, the entire Rs. 1,00,000 is reported in Table 7 (B2C sales), and Rs. 40,000 is included in Table 14. The data from Table 14(a) isn’t auto-populated into GSTR 3B as it’s already accounted for in Table 7.
