The GSTN added two new tables in GSTR-1 starting from January 2024 onwards specifically designed for reporting supplies on which e-commerce operators are liable to pay tax.
👉 Table 14– Supplies Made Through E-Commerce Operators :- In this table, you can add details of taxable outward supplies made through e-commerce operator.
👉 Table 15 – Supplies under Section 9(5) of the CGST Act :- In this table, 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 CGST Act.
✔️ In GSTR – 3B, Table 3.1.1 addresses supplies notified under Section 9(5) of the CGST Act, 2017. This table requires suppliers and e-commerce operators (ECOs) to separately report supplies on which the e-commerce operator is liable to pay tax.
✔️ Previously, GSTR-1 did not have specific tables for reporting these transactions separately. As a result, Table 3.1.1 in GSTR-3B was not auto-filled due to the absence of corresponding reporting sections.
✔️ This modification ensures accurate auto-filling of Table 3.1.1 in GSTR-3B for both suppliers and e-commerce operators.
Stay Yourself Updated on GST
Share this content: