GSTN Issues Important Advisory on GSTR-1/IFF: Introduction of New Tables 14A and 15A

An advisory, Advisory No. 627 dated March 12, 2024, has been issued by the GSTN regarding the introduction of new Tables 14A and 15A in GSTR-1/IFF.

According to Notification No. 26/2022 – Central Tax dated December 26, 2022, two new tables, Table 14A and Table 15A, have been introduced in GSTR-1 to capture the amendment details of 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 under section 9(5) of the CGST Act, 2017. These tables are now live on the GST common portal and will be available in GSTR-1/IFF from the February 2024 tax period onwards. These amendment tables are relevant for taxpayers who have reported the supplies in Table 14 or Table 15 in earlier tax periods.

Table 14A allows suppliers to amend the details of original supplies reported under sections 14(a) and 14(b) in earlier return periods, while Table 15A enables e-commerce operators to amend the details of original supplies reported under four sections in earlier return periods.

Key features of the new tables include auto-population of amended taxable values to GSTR-3B, auto-population of amended taxable values and tax liabilities to GSTR-3B, manual addition of e-invoices related to 9(5) supplies, and reporting of amendment of debit or credit notes related to services notified under section 9(5) in existing Table 9C of GSTR-1/IFF.

Additionally, a new table called “ECO – Documents (Amendment)” is being added in GSTR-2B for registered recipients who are making supplies through e-commerce operators. This table allows registered recipients to view the amended document details of supplies made through e-commerce operators on which the e-commerce operator is liable to pay tax under section 9(5) of the Act.

The values will be auto-populated from Table 15A to the new ECO – Documents table of GSTR-2B.