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इस पोस्ट को हिंदी में सुने

GSTN Advisory on introduction of new 14A and 15A amendment tables in GSTR-1 and IFF.

Background:

In Jan 2024, GSTN introduced two new tables i.e. Table 14 and 15 in GSTR -1/IFF. 

Table 14 - To be reported by Supplier

Details of supplies made through e-commerce operators on which e-commerce operator is liable to collect tax u/s 52 or liable to pay tax u/s 9(5). 

Table 15 - To be reported by e-commerce operator

Details of supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5).

Now GSTN has introduced its corresponding amendment tables in table 14A and 15A from Feb 2024 onwards.

Table 14A - is for amendments in supplies reported in table 14 in any earlier period.

Table 15A - is for amendments in supplies reported in table 15 in any earlier period.

It is informed to all taxpayers that as per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new Table 14A and Table 15A have been introduced in GSTR-1 to capture the amendment details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 or liable to pay tax u/s 9(5) of the CGST Act, 2017. These tables have now been made live on the GST common portal and will be available in GSTR-1/IFF from February 2024 tax period onwards. These amendment tables are relevant for those taxpayers who have reported the supplies in Table 14 or Table 15 in earlier tax periods.

Table 14A – Amended Supplies made through e-commerce operator (ECO) in GSTR-1

In this table, the supplier can amend the detail of original supplies that he has already reported in original table 14 under below two sections in earlier return periods.

1. 14(a) Liable to collect tax u/s 52(TCS)

2. 14(b) Liable to pay tax u/s 9(5)

Table 15A – Amended Supplies u/s 9(5) in GSTR-1/IFF In this table, the e-commerce operator can amend the detail of original supplies that he has already reported in table 15 originally un.......
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Author:

TaxReply


Mar 12, 2024


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