2 New Tables are added in GSTR-1 from January 2024 onwards
Do you Remember that in GSTR – 3B there is table 3.1.1 Supplies notified under Section 9(5) of CGST Act 2017. In this table Supplies on which e commerce operator is liable to pay tax is to be reported by suppliers as well as ECO seperately. Till date there was no table in GSTR-1 to report these transactions sperately so this table was not being auto filled in GSTR-3B. But from Jan 2024 onwards corresponding Tables are added in GSTR -1 also which are Table 14 & 15
Read about Section 9(5) below:
Section 9(5): The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
As per Section 9(5) of CGST Act, Electronic Commerce Operator (ECO) is required to pay tax on supply of services such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO.
A new Table 3.1.1 is being added as per Notification No. 14/2022 – Central Tax dated 05th July, 2022in GSTR-3B where both ECOs and registered persons can report supplies made under Section 9(5) as mentioned below.
An ECO is required to report supplies made u/s 9(5) in Table 3.1.1(i) of GSTR-3B and shall not include such supplies in Table 3.1(a) of GSTR-3B. The applicable tax on such supplies shall be paid by ECO in Table 3.1.1(i) of GSTR-3B in cash only and not by ITC.
A registered person who is making supplies of such services as specified u/s 9(5) through an ECO, shall report such supplies in Table 3.1.1(ii) and shall not include such supplies in Table 3.1(a) of GSTR-3B. The registered person is not required to pay tax on such supplies as the ECO is liable to pay tax on such supplies.
The Table 3.1.1 in GSTR-3B will be made available on GST Portal from 01st August 2022
Below are new Tables added in GSTR-1:
TABLE 14 – SUPPLIES MADE THROUGH E-COMMERCE OPERATORS
To be Filled by Registered Person making supplies through ECO
In this table, you can add details of taxable outward supplies made to 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 display on table 14, you can add record by click 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 processed records table.
‘PENDING/ERRORED RECORDS’ – This table displays details which were added by you but not processed successfully.
‘BACK’ – On click of this button, you can navigate back to GSTR-1 dashboard page.
Please note – Values/amounts can be positive or negative.
TABLE 15 – SUPPLIES U/S 9(5)
To be Filled by ECO
In this table, you can add details of taxable outward supplies on which 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 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)
‘REGISTERED TO REGISTERED’ – By default, this tab shall be displayed. Records added shall be displayed in Record Details table based on the recipient-wise and supplier-wise. 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 click of the hyperlink, you can navigate to DOCUMENT WISE DETAILS tab.
- Pending/Errored Records – No. of records which are not processed or pending. On click of the hyperlink, you can navigate to 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.
Edit icon will open the document details for editing.
‘PENDING/ERRORED RECORDS’ – You can view all the pending/errored records added in respect to a particular supplier/recipient GSTIN.
‘ADD RECORD’ – You can add document details for taxable outward supplies on which e-commerce operator is liable to pay tax under section 9(5) of the Act related to registered supplier and registered recipient.
‘BACK’ – On click of this button, you can navigate back to GSTR-1 dashboard page.
2. REGISTERED TO UNREGISTERED (B2C)
REGISTERED TO UNREGISTERED’ – On click of this tab, you can add details of taxable outward supplies, on which e-commerce operator is liable to pay tax under section 9(5) of the Act, related to registered supplier and unregistered recipient.
‘ADD RECORD’ – You can add details (POS/SUPPLIER wise) by using this tab.
‘PROCESSED RECORDS’ – Successfully added details shall be available under processed records table.
‘PENDING RECORDS’ – This table displays details which were added by you but not processed successfully.
‘BACK’ – On click of this button, you can navigate back to GSTR-1 dashboard page.
‘UNREGISTERED TO REGISTERED’ – On click of this tab, you can add details of taxable outward supplies, on which e-commerce operator is liable to pay tax under section 9(5) of the Act, related to unregistered supplier and registered recipient. Records added shall be displayed in Record Details table based on the recipient-wise. This table shall provide the following details:
- Recipient details – GSTIN of recipient
- Trade/Legal name – Name of the recipient
- Processed Records – No. of records which are successfully processed. On click of the hyperlink, you can navigate to DOCUMENT WISE DETAILS tab.
- Pending/Errored Records – No. of records which are not processed or pending. On click of the hyperlink, you can navigate to PENDING/ERRORED RECORDS tab.
- Add Document – On click of the + symbol, add page shall be opened with recipient GSTIN and name pre-filled.
DOCUMENT WISE DETAILS’ – You can view all the processed records added in respect to a particular recipient GSTIN. You can edit document details or delete them, before submitting GSTR-1.
‘ACTION’ – Delete icon will delete the document details.
Edit icon will open the document details for editing.
‘PENDING/ERRORED RECORDS’ – You can view all the pending/errored records added in respect to a particular recipient GSTIN.
‘ADD RECORD’ – You can add document details for taxable outward supplies on which e-commerce operator is liable to pay tax under section 9(5) of the Act related to unregistered supplier and registered recipient.
‘‘BACK’ – On click of this button, you can navigate back to GSTR-1 dashboard page.
3. UNREGISTERED TO REGISTERED (URP2B)
4. UNREGISTERED TO UNREGISTERED (URP2C)
‘UNREGISTERED TO UNREGISTERED’ – On click of this tab, you can add details of taxable outward supplies, on which e-commerce operator is liable to pay tax under section 9(5) of the Act, related to unregistered supplier and unregistered recipient.
‘ADD RECORD’ – You can add details (POS wise) by using this tab.
‘PROCESSED RECORDS’ – Successfully added details shall be available under processed records table.
‘PENDING RECORDS’ – This table displays details which were added by you but not processed successfully.
‘BACK’ – On click of this button, you can navigate back to GSTR-1 dashboard page.
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