![]() ![]() Such values will be auto-populated to Table 3.1.1(ii) of GSTR-3B.ġ5. This is to be reported net of credit / debit note (if any). Tax on such supplies shall be paid by the ECO and not by the supplier. In this section the summary details of the supplies made through ECO on which ECO is liable to pay tax u/s 9(5) is to be reported by the supplier. (b) Details of the supplies made through e-commerce operators on which ecommerce operators are liable to pay tax u/s 9(5) No taxable value or tax liabilities will be autopopulated from this table to GSTR-3B.ġ4. The ECO-GSTIN wise summary of the supplies made through ECO on which ECO is liable to collect tax at sources (TCS) and liability on which has already been reported in any table 4 to 10 of GSTR-1, shall be reported by the supplier in this section. (a) Details of the supplies made through e-commerce operators on which ecommerce operators are liable to collect tax under section 52 of the Act These two new tables will be available in GSTR-1/IFF from January-2024 tax periods onwards.ġ4. These tables have now been made live on the GST common portal. ![]() 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5). ![]() These tables are relevant for only those taxpayers who either supply through E-Commerce operator (ECO) or are themselves liable to pay tax under Section 9(5) of the GST Act. Purpose: The purpose of this advisory is to make taxpayers aware of the new Table 14 and 15 in FORM GSTR-1 and IFF. These two new tables will be available in GSTR-1/IFF from January 2024 tax periods onwards. 26/2022 – Central Tax dated Decemtwo new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5). 621 dated January 15, 2023, on the introduction of new Tables 14 & 15 in GSTR-1. ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |