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GST Portal Adds Most Awaited Changes in GSTR 1 from Jan 24 Onwards

Table 14 and Table 15 Added in GSTR 1 from Jan 24 Onwards

The CBIC department has made the most awaited filing changes in the GSTR 1 form from January 2024 onwards. The form has now fifteen tables including new tables 14 and 15. Table 14 is related to supplies made through e-commerce operators and Table 15 is related to supplies U/S 9(5). These changes are showing after clicking the e-filing option.

E-Commerce Operator Supplies in Table 14

A taxable outward supply made to an e-commerce operator can be entered in this table.

You are requested to provide here a summary of the e-commerce supplies that are covered by section 9(5).

Note – The amounts and values can be either positive or negative.

Table 15 Supplies Under Section 9(5)

With this table, you can enter information about taxable outward supplies for which the e-commerce operator is responsible for paying tax u/s 9(5) of the Act.

The e-commerce operator can declare the supplies for which they are liable to pay tax under section 9(5) of the Act, based on the types of suppliers and recipients mentioned below:

‘B2B’ – By default, this tab will display records added to the Record Details table based on recipient and supplier. The table will show the following information:

‘B2C’ – By clicking on this tab, you can add details of taxable outward supplies that e-commerce operators are liable to pay tax for, under section 9(5) of the Act, related to registered suppliers and unregistered recipients.

‘URP2B’ – Upon clicking this tab, you can input information regarding taxable outward supplies for which an e-commerce operator is responsible for paying tax under section 9(5) of the Act. These supplies are related to unregistered suppliers and registered recipients. The records you add will be displayed in the Record Details table, organised by recipient. This table will provide the following details:

‘URP2C’ – Click this tab to add details of taxable outward supplies for which an e-commerce operator is liable to pay tax under section 9(5) of the Act, related to unregistered suppliers and unregistered recipients.

Advisory on Table 14 and Table 15 of GSTR-1/IFF Forms

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