The GSTN has issued an advisory on the introduction of new tables 14A and 15A in GSTR-1/IFF forms for amending supplies made through e-commerce operators liable for tax collection/payment.
GSTN has informed all taxpayers about a new change. According to Central Tax Notification 26/2022, two new tables 14A and 15A have been introduced in the GSTR-1.
The purpose of these new tables is to capture details about any amendments or corrections to supplies made through e-commerce operators (ECOs). This applies to situations where the ECO is required to collect tax under Section 52, or liable to pay tax themselves under Section 9(5) of the CGST Act, 2017.
The GSTN has made these new 14A and 15A tables available live on the GST common portal starting from the February 2024 tax period onwards. These amendment tables are relevant for taxpayers who had previously reported such ECO supplies in the older Table 14 or Table 15 for earlier tax periods.
Table 14A allows suppliers to amend details of original supplies reported earlier in Table 14, separately for cases where the ECO was liable to collect tax (14a) or pay tax themselves (14b).
Table 15A allows ECOs to amend details of original supplies reported earlier in Table 15, separately for B2B, B2C, URP2B and URP2C transactions. Some other key points:
a) Amended taxable values will auto-populate from these tables to GSTR-3B;
b) No auto-population of e-invoices in 15A, ECOs need to examine and add records manually; and
c) ECOs to report debit/credit notes for 9(5) supplies in existing Table 9C.
For recipients, a new “ECO-Documents (Amendment)” table has been added in GSTR-2B to view amended document details from ECOs liable to pay tax under 9(5) for B2B and URP2B transactions.
The advisory provides navigation steps on the portal to access and view these new amendment tables.
GSTN Advisory dated 12/03/2024: Amendments in GSTR-1/IFF (New Tables 14A & 15A)