Q. For whom is this new reporting in Table 14 and Table 15 applicable?

The reporting in Tables 14 & 15 of GSTR-1 is applicable for E-commerce operators (ECO) and the suppliers supplying through E-commerce operators.

Q. Who are E-Commerce operators?

An E-Commerce operator refers to any person who owns, operates, or manages a digital or electronic facility or platform that facilitates the supply of goods or services between suppliers and customers. The supply of goods or services or both, including digital products over digital or electronic network is called E-commerce. Therefore, any person who owns, operates and manages a digital or electronic platform for E-commerce is an E-commerce operator (ECO).

Q. Who is liable to pay tax in case of E-Commerce supplies?

A. Normally, the person supplying the goods or services through an ECO is liable to pay tax on its supplies. However, there are certain services supplied through E-commerce operators on which only the ECO is liable to pay tax u/s 9(5) of the CGST Act’2017. For goods and services supplied through ECO other than those mentioned u/s 9(5) of the CGST Act,2017 the Tax on such supplies is to be paid by the supplier of such goods or services. The ECO pays the tax on the commission it charges on such supplies of goods or services through its digital platform. Also, as per section 52 of the CGST Act’2017, E-Commerce Operators are required to collect Tax Collected at Source (TCS) at a prescribed rate on the consideration received by sellers from customers. This TCS will be deducted by the ECO from the payments made by them to the seller and the same will be deposited to the Government by the ECO. Another point to be noted here is that on supplies u/s 9(5) of the CGST Act’2017 on which ECO is himself required to pay the tax there will be no collection of TCS from the seller on these transactions as the seller is not liable to pay GST on the supply of these services notified u/s 9(5).

Q. What is to be reported in new Table 14 of the GSTR-1?

There is a two-part reporting under Table 14 to be provided by the supplier of goods or service supplying through ECO: In part 14 (A), the supplier needs to declare The ECO-GSTIN wise summary of the supplies made through ECO on which ECO is liable to collect tax at source (TCS) and liability on which has already been reported in any table 4 to 10 of GSTR-1. No taxable value or tax liabilities will be auto populated from this table to GSTR-3B.   Amendments to be reported in 14A(a). Therefore, in part 14(A), the those supplies on which tax is collected by ECO are shown. Here the liability to pay tax falls on the supplier itself therefore the same is also to be shown in Tables 4 to 10 of the GSTR-1. The values provided in tables 4 to 10 should match with the Net value of supplies and Tax shown in Tables 14(A).  The values will be auto-populated in 3B from tables 4 to 10 and not from Table 14. Under part 14 (B), the suppliers need to declare the summary details of the supplies made through ECO on which ECO is liable to pay tax u/s 9(5). 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), hence the net value of supplies is to be declared. Such values will be auto-populated to Table 3.1.1(ii) of GSTR-3B.  The GSTIN of the ECO will also be shown under this part. Amendments to be reported in 14A(b).

Q. What is to be reported in new Table 15 of the GSTR-1?

The details to be reported in Table 15 by the ECO are: ECO shall report the supplies on which they are liable to pay tax u/s 9(5) in Table 15. Such supplies shall not be reported anywhere else in GSTR-1/IFF.

The supplies to be reported under Table 15 are under the following headings:

Registered Supplier and Registered Recipient (B2B)– In this section the details of such supplies where both the supplier and receiver of supplies are registered persons, is to be reported by ECOs at invoice level. This will be available in IFF also. Debit Note / credit note (if any) to be reported in Table 9B.

Registered Supplier and Unregistered Recipient (B2C)– In this section the supplier level details along with POS and rate wise detail of the supplies related to the transaction where the supply is being made from a registered supplier to unregistered recipient need to be reported by the e-commerce operator. This will not be available in IFF. This is to be reported net of credit / debit note (if any).

Unregistered Supplier and Registered Recipient (URP2B)– In this section the document level details of the supplies made from unregistered supplier to registered recipient through ECO needs to be reported by the e-commerce operator. The detail to furnish will include the document detail and GSTIN of the recipient. This will be available in IFF also. Debit Note / credit note (if any) to be reported in Table 9B.

Unregistered Supplier and Unregistered Recipient (URP2C)– In this section the POS and rate wise detail of the supplies to be reported by e-commerce operators related to the transaction of such supplies from an unregistered supplier to unregistered recipient through ECO. This will not be available in IFF. This is to be reported net of credit/debit note (if any). The values shall be auto-populated in Table 3.1.1(i) of corresponding GSTR-3B and such liabilities are to be paid by the ECOs in GSTR-3B in cash. Amendments to be reported in Table 15A(I) & 15A(II)