{"id":48527,"date":"2024-03-02T15:45:24","date_gmt":"2024-03-02T10:15:24","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=48527"},"modified":"2024-05-27T12:56:40","modified_gmt":"2024-05-27T07:26:40","slug":"tables-14-15-in-gstr-1","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/tables-14-15-in-gstr-1\/","title":{"rendered":"E-commerce Tax Twists: Tables 14 &#038; 15 in GSTR-1"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-48531 size-full\" title=\"Tables 14 &amp; 15 in GSTR-1\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/02\/E-commerce-Tax-Twists-Tables-14-15-Shake-Up-GSTR-1.png\" alt=\"Tables 14 &amp; 15 in GSTR-1\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/02\/E-commerce-Tax-Twists-Tables-14-15-Shake-Up-GSTR-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/02\/E-commerce-Tax-Twists-Tables-14-15-Shake-Up-GSTR-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/02\/E-commerce-Tax-Twists-Tables-14-15-Shake-Up-GSTR-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/02\/E-commerce-Tax-Twists-Tables-14-15-Shake-Up-GSTR-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/02\/E-commerce-Tax-Twists-Tables-14-15-Shake-Up-GSTR-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/02\/E-commerce-Tax-Twists-Tables-14-15-Shake-Up-GSTR-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Selling online just got a bit more technical! Two new tables, 14 and 15, have joined the <\/span><span style=\"font-weight: 400;\">GSTR-1<\/span><span style=\"font-weight: 400;\"> party, shaking things up for e-commerce businesses. But don&#8217;t be afraid, we&#8217;ll navigate this filing understanding together and will know how these changes impact your tax reports. Buckle up, online sellers, as we explore the ins and outs of Tables 14 &amp; 15 in GSTR-1 and keep your tax game on point! Understanding the impact of these alterations is crucial for e-commerce businesses to ensure compliance and navigate the shifting regulatory terrain effective.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Table of Contents<\/b><i><\/i><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<ul style=\"text-align: justify;\">\n<li><a href=\"#overview\"><span style=\"font-weight: 400;\">Overview<\/span><\/a><\/li>\n<li><a href=\"#of\"><span style=\"font-weight: 400;\">Table 14 \u2013 Supplies of Ecommerce operator.<\/span><\/a><\/li>\n<li><a href=\"#table\"><span style=\"font-weight: 400;\">Table 15 \u2013 Section 9(5) Supplies<\/span><\/a><\/li>\n<li><a href=\"#to\"><span style=\"font-weight: 400;\">Business to Business(B2B)<\/span><\/a><\/li>\n<li><a href=\"#business\"><span style=\"font-weight: 400;\">Business to Customers (B2C)<\/span><\/a><\/li>\n<li><a href=\"#from\"><span style=\"font-weight: 400;\">URP2B &#8211; Ecommerce sale from Unregistered to Registered<\/span><\/a><\/li>\n<li><a href=\"#sale\"><span style=\"font-weight: 400;\">URP2C \u2013 Ecommerce sale from Unregistered to Unregistered<\/span><\/a><\/li>\n<li><a href=\"#conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"overview\"><b>Overview<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The GSTN included two tables 14 &amp; 15 in GSTR-1 beginning from January 2024 onwards.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Table 14<\/b><span style=\"font-weight: 400;\"> \u2013 Supplies Made Through <\/span><a href=\"https:\/\/www.cagmc.com\/analysis-of-e-commerce-operators-in-gst\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">E-Commerce Operators<\/span><\/a><span style=\"font-weight: 400;\"> (In this table, you&#8217;ll be able include subtle elements of assessable outward supplies made through e-commerce administrator.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Table 15<\/b><span style=\"font-weight: 400;\"> \u2013 Supplies beneath Area <\/span><a href=\"https:\/\/www.cagmc.com\/applicability-of-gst-on-online-business-or-services\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">9(5) of the CGST Act<\/span><\/a><span style=\"font-weight: 400;\"> (In this table, you&#8217;ll include subtle elements of assessable outward supplies on which the e-commerce administrator is obligated to pay charge beneath Segment 9(5) of the CGST Act.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In GSTR \u2013 3B, Table 3.1.1 addresses supplies informed beneath Segment 9(5) of the CGST Act, 2017. This table requires providers and e-commerce administrators (ECOs) to independently report supplies on which the e-commerce administrator is obligated to pay assess.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Already, GSTR-1 did not have tables for detailing these exchanges independently. As a result, Table 3.1.1 in GSTR-3B was not auto-filled due to the nonappearance of comparing detailing areas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beginning from January 2024, GSTR-1 has presented Tables 14 and 15 particularly planned for detailing supplies on which e-commerce administrators are at risk to pay charge. This alteration guarantees exact auto-filling of Table 3.1.1 in <\/span><a href=\"https:\/\/www.cagmc.com\/gst-returns-and-due-dates\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GSTR-3B<\/span><\/a><span style=\"font-weight: 400;\"> for both providers and e-commerce administrators.<\/span><\/li>\n<\/ul>\n<h2 id=\"of\"><b>Table 14 \u2013 Supplies of Ecommerce operator.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This table can be used to record a taxable supply made to an e-commerce operator. Here&#8217;s a breakdown of what you need to know:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Types of Transactions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.cagmc.com\/tds-and-tcs-concept-in-india-for-ay-2022-23-fy-2021-22\/#Collected\" target=\"_blank\" rel=\"noopener\"><b>Tax Collected at Source<\/b><\/a><b> (TCS) under Section 52<\/b><span style=\"font-weight: 400;\">: This tab handles sales where the e-commerce platform collects a part of the tax upfront (like a deposit). Simply report these under the default &#8220;Liable to collect tax u\/s 52&#8221; section.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Taxes You Pay Directly under Section 9(5):<\/b><span style=\"font-weight: 400;\"> Click &#8220;Liable to pay tax u\/s 9(5)&#8221; to add details of sales where you&#8217;re responsible for paying the entire tax directly. Think of it as a summary of those transactions.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Adding and Reviewing Records:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>ADD RECORD&#8221; button<\/b><span style=\"font-weight: 400;\">: Here&#8217;s where you add details of specific e-commerce sales covered by Section 9(5). Fill in all the information as required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>PROCESSED RECORDS<\/b><span style=\"font-weight: 400;\">&#8221; table: Once you add a record and it&#8217;s successfully submitted, you&#8217;ll see it listed here. All good!<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>PENDING\/ERRORED RECORDS&#8221; table<\/b><span style=\"font-weight: 400;\">: If something went wrong and your record didn&#8217;t go through, it&#8217;ll show up here. Check for errors and try again.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>BACK&#8221; button<\/b><span style=\"font-weight: 400;\">: Use this to return to the main GSTR-1 dashboard.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Amounts can be positive (sales) or negative (returns, discounts). Keep this table tidy and accurate to avoid tax hassles later. So, Table 14 is your friend in keeping track of your e-commerce sales and reporting them correctly. Consider it a helpful tool for staying on top of your tax game!<\/span><\/p>\n<h2 id=\"table\"><b>Table 15 \u2013 Section 9(5) Supplies<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This table allows you to input details regarding taxable outward supplies that the e-commerce operator must pay tax for under section 9(5) of the Act. The e-commerce operator has the authority to specify the supplies that require them to pay taxes as stated in section 9(5) of the Act, based on the mentioned suppliers and recipients\u2019 categories.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business-to-Business(B2B)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business to consumer (B2C)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">URP2B&#8221;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">URP2C\u00a0<\/span><\/li>\n<\/ul>\n<h2 id=\"to\"><b>Business to Business (B2B)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Let&#8217;s look at the &#8220;B2B&#8221; section in Table 14, your GSTR-1 companion for e-commerce tax reporting. This part focuses on transactions between businesses (B2B) where the e-commerce platform pays the tax under Section 9(5) on behalf of both the seller and buyer.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>DOCUMENT WISE DETAILS<\/b><span style=\"font-weight: 400;\">: This tab acts like a list of completed B2B sales, organized by GSTINs of the buyer and seller. You can review, edit, or delete any record before submitting your GSTR-1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>ACTION<\/b><span style=\"font-weight: 400;\">: Use the trash can icon to remove a r ecord or the pencil icon to edit it. Easy fixes!<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>ADD RECORD<\/b><span style=\"font-weight: 400;\">: Need to report a new B2B sale where the e-commerce platform handles the tax? Click &#8220;ADD RECORD&#8221; and fill in the necessary details.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PENDING\/ERRORED RECORDS<\/b><span style=\"font-weight: 400;\">: See any issues with pending B2B sales under this tab. Fix them to get them processed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BACK<\/b><span style=\"font-weight: 400;\">: Click &#8220;BACK&#8221; to return to the main GSTR-1 dashboard<\/span><\/li>\n<\/ul>\n<h2 id=\"business\"><b>Business to Customers (B2C)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The &#8220;B2C&#8221; tab in Table 14 handles your e-commerce sales where the platform pays the tax under Section 9(5) on behalf of the seller, but the buyer isn&#8217;t a registered business. Think of it as a special section for tracking sales to regular folks!<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>ADD RECORD<\/b><span style=\"font-weight: 400;\">: Got a sale to an individual where the platform pays the tax? Use &#8220;ADD RECORD&#8221; and fill in the details based on the <a href=\"https:\/\/en.wikipedia.org\/wiki\/Point_of_sale\" target=\"_blank\" rel=\"noopener\">point of sale<\/a> (POS) or the seller.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PROCESSED RECORDS<\/b><span style=\"font-weight: 400;\">:\u00a0 Once you add a record and it&#8217;s submitted successfully, you&#8217;ll find it listed here. All good!<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PENDING RECORDS<\/b><span style=\"font-weight: 400;\">: If something went wrong and your record didn&#8217;t go through, it&#8217;ll show up here. Check for errors and try again.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BACK<\/b><span style=\"font-weight: 400;\">: Use &#8220;BACK&#8221; to return to the main GSTR-1 dashboard.<\/span><\/li>\n<\/ul>\n<h2 id=\"from\"><b>URP2B &#8211; Ecommerce sale from Unregistered to Registered<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The &#8220;URP2B&#8221; tab in Table 14 is dedicated to e-commerce sales where the platform pays the tax under Section 9(5) on behalf of the seller (who isn&#8217;t registered) and the buyer (who is a registered business). Think of it as a special section for tracking sales from &#8220;Unregistered suppliers&#8221; to &#8220;Registered buyers&#8221; through the platform.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>ADD RECORD&#8221;:<\/b><span style=\"font-weight: 400;\"> Got a sale where an unregistered seller&#8217;s product went to a registered buyer, and the platform pays the tax? Use &#8220;ADD RECORD&#8221; to fill in the details.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>Record Details<\/b><span style=\"font-weight: 400;\">&#8220;: This table shows all your processed URP2B sales grouped by the buyer&#8217;s GSTIN. You can review, edit, or delete any record before submitting your GSTR-1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>ACTION<\/b><span style=\"font-weight: 400;\">&#8220;: Use the trash can icon to delete a record or the pencil icon to edit it. Easy fixes!<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>PENDING\/ERRORED RECORDS<\/b><span style=\"font-weight: 400;\">&#8220;: See any issues with pending URP2B sales under this tab. Fix them to get them processed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>BACK<\/b><span style=\"font-weight: 400;\">&#8220;: Click &#8220;BACK&#8221; to return to the main GSTR-1 dashboard.<\/span><\/li>\n<\/ul>\n<h2 id=\"sale\"><b>URP2C \u2013 Ecommerce sale from Unregistered to registered<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The &#8220;URP2C&#8221; tab in Table 14 focuses on e-commerce sales where both the seller and buyer aren&#8217;t registered businesses, and the platform pays the tax under Section 9(5). Think of it as a special section for tracking sales between regular folks through the platform.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>ADD RECORD<\/b><span style=\"font-weight: 400;\">&#8220;: Got a sale where neither the seller nor buyer are registered, and the platform pays the tax? Use &#8220;ADD RECORD&#8221; to fill in the details based on the point of sale (POS).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>PROCESSED RECORDS<\/b><span style=\"font-weight: 400;\">&#8220;: Once you add a record and it&#8217;s submitted successfully, you&#8217;ll find it listed here. All good!<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>PENDING RECORDS<\/b><span style=\"font-weight: 400;\">&#8220;: If something went wrong and your record didn&#8217;t go through, it&#8217;ll show up here. Check for errors and try again.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;<\/span><b>BACK&#8221;:<\/b><span style=\"font-weight: 400;\"> &#8220;BACK&#8221; to return to the main GSTR-1 dashboard.<\/span><\/li>\n<\/ul>\n<h2 id=\"conclusion\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The jury&#8217;s still out on whether Tables 14 &amp; 15 in GSTR-1 are friendly filing. While they make reporting easy for e-commerce transactions and auto-populate some sections, it&#8217;s a new learning for some. But hey, with the right guidance and a dash of organization, you can master these tables and ace you\u2019re GSTR-1 like a pro! Remember, accurate and timely filing is key, so stay informed, embrace the changes, and keep your e-commerce tax sails fluttering smoothly!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selling online just got a bit more technical! 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