GSTR-1 – Preparation of Table 14 & Table 15 Data (Including GSTR-1A & IFF)

ExpressGST || GSTR-1 – Preparation of Table 14 & Table 15 Data (Including GSTR-1A & IFF)


1. Background

As per Notification No. 26/2022 – Central Tax, dated 26th December 2022, two additional tables have been introduced in GSTR-1 to capture supplies made through E-Commerce Operators (ECOs):
  1. Table 14: Supplies through ECOs liable to collect Tax Collected at Source (TCS) under Section 52.
  2. Table 15: Supplies through ECOs under Section 9(5).
These changes are effective from the January 2024 tax period and are now available on the GST common portal.

2. Key Highlights
  1. Applicability: From January 2024 onwards
  2. Modes of Data Entry:
    1. Manual Entry (View/Edit Data)
    2. Excel Template Upload
  3. Purpose: Accurate reporting of ECO-based transactions to ensure GST compliance.

3. Table-wise Details
3.1 Table 14 – Supplies through ECOs liable to collect TCS (Section 52)
  1. Captures all B2B and B2C supplies made through ECOs where TCS is applicable.
3.2 Table 15 – Supplies under Section 9(5)
  1. Captures services notified under Section 9(5) of the CGST Act supplied through ECOs.
      

4. Modes of Data Entry
4.1 Excel Template Upload
Use the Blank Excel Template, which includes the following sections:
  1. Table 1: Registered to Registered
  2. Table 2: Registered to Unregistered (R2U)
  3. Table 3: Unregistered to Registered
  4. Table 4: Unregistered to Unregistered (U2U)
  5. Amendment Sections (if applicable)
Action: Fill the relevant details and import the template into the portal.

4.2 Manual Entry (View/Edit Data)
Steps:
  1. Navigate to GSTR-1 Filing → View/Edit Data.
  2. Use the dropdown menu to select the last two options related to E-Commerce.
  3. Enter the details manually for:
    1. Table 14: Supplies through ECOs under Section 52 (TCS)
    2. Table 15: Supplies under Section 9(5)

5. Process for Importing Book Data
Step 1: Log in to Express GST Portal and select the client.
Step 2: Navigate to Return Summary → GSTR-1 → Prepare.
Step 3: Click Import and upload the file.

      

Step 4: Review and edit details if required.

      
      


6. Integration with E-Commerce Operators (Amazon & Flipkart)
Steps for Importing E-Commerce Data:
  1. Open GSTR-1 Summary Details.
  2. Click Import Book Data.
  3. Select Import E-Commerce Template (Amazon/Flipkart).



  4. Drag and drop the file or browse to upload.



  5. Submit the data.
      

Post-Import Actions:
  1. Data for B2B / B2C transactions will auto-populate in Table 14 and Table 15.
  2. Review, save, and proceed to file GSTR-1 as usual.
 
7. Compliance Notes
  1. Dual Reporting Obligation:
    1. File regular GSTR-1.
    2. Report e-commerce transactions separately in Table 14.
This ensures accurate tracking of ECO-based supplies and adherence to GST provisions.

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