GSTR-1 has been updated by the Goods and Service Tax Network (GSTN) for reporting transactions by E-Commerce Operators whereby 2 new important tables have been added. The tables that have been added in GST Return are; Table 14 for reporting Supplies made through E-Commerce Operators and Table 15 for reporting Supplies U/s 9(5).
Earlier, we had tables in Form GSTR-3B for reporting these transactions, but there were no specific tables in the GSTR-1 Form. The table in GSTR-3B was Table 3.1.1 for reporting Details of supplies notified under section 9(5) of the CGST Act, 2017, and the corresponding provision in IGST/UTGST/SGST Acts. Now when the tables have been added in GSTR-1, the same will ensure that data is auto-populated in GSTR-3B from GSTR-1.
In the table 14, you can add details of taxable outward supplies made to the e-commerce operator.
Liable to collect tax u/s 52 (TCS) – By default, this tab shall be displayed. Please report here the summary of the TCS supplies made u/s 52.
Liable to pay tax u/s 9(5) – This tab shall be displayed on table 14, you can add a record by clicking on this tab. Please report here the summary of the supplies made through E-commerce operators covered under sec 9(5).
ADD RECORD – You can add details (E-COMMERCE wise) by using this tab.
PROCESSED RECORDS – Successfully added details shall be available under the processed records table.
PENDING/ERRORED RECORDS – This table displays details that were added by you but not processed successfully.
BACK– With a click of this button, you can navigate back to the GSTR-1 dashboard page.
Please note that values/amounts can be positive or negative.
In the table 15, you can add details of taxable outward supplies on which the e-commerce operator is liable to pay tax under section 9(5) of the Act.
The e-commerce operator can report the supplies on which the e-commerce operator is liable to pay tax under section 9(5) of the Act for the below types of suppliers and recipients:
1. REGISTERED TO REGISTERED (B2B)
2. REGISTERED TO UNREGISTERED (B2C)
3. UNREGISTERED TO REGISTERED (URP2B)
4. UNREGISTERED TO UNREGISTERED (URP2C)
By default, this tab shall be displayed. Records added shall be displayed in the Record Details table based on the recipient and supplier. This table shall provide the following details:
Supplier details – GSTIN of supplier
Trade/Legal name – Name of the supplier
Recipient details – GSTIN of recipient
Trade/Legal name – Name of the recipient
Processed Records – No. of records which are successfully processed. On clicking the hyperlink, you can navigate to the DOCUMENT WISE DETAILS tab.
Pending/Errored Records – No. of records that are not processed or pending. On clicking the hyperlink, you can navigate to the PENDING/ERRORED RECORDS tab.
Add Document – On click of the + symbol, add page shall be opened with supplier & recipient GSTIN and name pre-filled.
DOCUMENT WISE DETAILS – You can view all the processed records added in respect to a particular supplier/recipient GSTIN. You can edit document details or delete them, before submitting GSTR-1.
ACTION – Delete icon will delete the document details. The edit icon will open the document details for editing.
PENDING/ERRORED RECORDS – You can view all the pending/errored records added with respect to a particular supplier/recipient GSTIN.
ADD RECORD – You can add document details for taxable outward supplies on which the e-commerce operator is liable to pay tax under section 9(5) of the Act related to the registered supplier and registered recipient.
BACK – With a click of this button, you can navigate back to the GSTR-1 dashboard page.
On click of this tab, you can add details of taxable outward supplies, on which the e-commerce operator is liable to pay tax under section 9(5) of the Act, related to registered suppliers and unregistered recipients.
ADD RECORD – You can add details (POS/SUPPLIER wise) by using this tab.
PROCESSED RECORDS – Successfully added details shall be available under the processed records table.
PENDING RECORDS – This table displays details that were added by you but not processed successfully.
BACK – With a click of this button, you can navigate back to the GSTR-1 dashboard page.
With a click on this tab, you can add details of taxable outward supplies, on which the e-commerce operator is liable to pay tax under section 9(5) of the Act, related to unregistered suppliers and registered recipients. Records added shall be displayed in the Record Details table based on the recipient. This table shall provide the following details:
Recipient details – GSTIN of recipient
Trade/Legal name – Name of the recipient
Processed Records – No. of records that are successfully processed. On clicking the hyperlink, you can navigate to the DOCUMENT WISE DETAILS tab.
Pending/Errored Records – No. of records that are not processed or pending. On clicking the hyperlink, you can navigate to the PENDING/ERRORED RECORDS tab.
Add Document e delete– On click of the + symbol, the add page shall be opened with the recipient GSTIN and name pre-filled.
DOCUMENT WISE DETAILS – You can view all the processed records added for a particular recipient's GSTIN. You can edit document details or delete them, before submitting GSTR-1.
ACTION – The icon will delete the document details. The edit icon will open the document details for editing.
PENDING/ERRORED RECORDS – You can view all the pending/errored records added with respect to a particular recipient's GSTIN.
ADD RECORD – You can add document details for taxable outward supplies on which the e-commerce operator is liable to pay tax under section 9(5) of the Act related to unregistered suppliers and registered recipients.
BACK – With a click of this button, you can navigate back to the GSTR-1 dashboard page.
With a click on this tab, you can add details of taxable outward supplies, on which the e-commerce operator is liable to pay tax under section 9(5) of the Act, related to unregistered suppliers and unregistered recipients.
ADD RECORD – You can add details (POS-wise) by using this tab.
PROCESSED RECORDS – Successfully added details shall be available under the processed records table.
PENDING RECORDS – This table displays details that were added by you but not processed successfully.
BACK – With a click of this button, you can navigate back to the GSTR-1 dashboard page.
In Conclusion, GSTN has introduced Tables 14 and 15 specifically designed for reporting supplies on which e-commerce operators are liable to pay tax. This modification ensures accurate auto-filling of Table 3.1.1 in GSTR-3B for both suppliers and e-commerce operators. This comes into effect starting from January 2024.
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