New tables added in GSTR 1 to report sales made through E-commerce
The GSTN added two new tables in GSTR-1 starting from January 2024 onwards.
Table 14 – Supplies Made Through E-Commerce Operators (In this table, you can add details of taxable outward supplies made through e-commerce operator.)
In this table taxpayer needs to add details for sale made through E-commerce which are not covered in Table 15 as under which could include sales of goods or services made through Amazon, Flipkart, Meesho etc. which was earlier shown in Table 7 of GSTR 1 i.e. B2C (Others).
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 this table taxpayer needs to disclose details of supplies made through E-commerce which are covered under Section 9(5) of the CGST act wherein the supplier of service or taxpayer is not required to pay GST but the E-commerce operator or platform is required to pay GST under reverse charge.
Some examples of such services are: Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services.
This would mainly impact people/ restaurant selling food through E-commerce operator such as Zomato, Swiggy etc.
This would be a great relief especially for people covered under Table 15 as the supply made by them was not taxable in their hand and they were not able to show it anywhere under GSTR 1 although they had an option for same under GSTR 3B.