Two new tables, Tables 14 and 15, were added to GSTR-1 in accordance with Notification No. 26/2022 - Central Tax, which was issued on December 26, 2022. These tables record the details of the supplies made through e-commerce operators (ECO), on which e-commerce operators are subject to payment under Section 9(5) of the Act or collection liability under Section 52 of the Act. The GST common interface currently features these tables online. The GSTR-1/IFF will have these two new tables starting with the January 2024 tax period.


This advisory's goal is to inform taxpayers about the new Tables 14 and 15 in FORM GSTR-1 and IFF. Only taxpayers who supply through an e-commerce operator (ECO) or who are personally responsible for tax under Section 9(5) of the GST Act are covered by these tables.


First of all, Two new tables, Tables 14 and 15, were added to GSTR-1 in accordance with Notification No. 26/2022 - Central Tax, which was issued on December 26, 2022. These tables record the details of the supplies made through e-commerce operators (ECO), on which e-commerce operators are subject to payment under Section 9(5) of the Act or collection liability under Section 52 of the Act. 

The GST common interface currently features these tables online. The GSTR-1/IFF will have these two new tables starting with the January 2024 tax period.



Other Major Elements:

1. The taxable value and tax liabilities from Table 15's B2B, B2C, URP2B, and URP2C sections will be automatically transferred to Table 3.1.1(i) of GSTR-3B.


2. The electronic invoice will not automatically appear in Table -15. According to current functionality, e-invoices reported for nine (5) supplies will be filled in FORM GSTR-1. It is recommended that e-commerce operators review and include these records in Table 15 about 9(5) supplies. 5. Reporting information in Table 14/15 step five: 1. The taxpayer can go to Returns Dashboard > Selection of Period > Details of outbound shipments of goods or services in order to access Table 14/15. GSTR-1 > Get Ready Online

2. By selecting the Liable to collect tax under Section 52 (TCS) and the Liable to pay tax under Section 9(5), which are located at the top of the Table 14 page, taxpayers can access Tables 14(a) and 14(b).

3. In a similar vein, each of Table 15's sections can be accessed by selecting the corresponding tab at the top of the page.


4. Taxpayers can file their GSTR-1 in accordance with the current procedure after adding the records.

A new table called ECO-Documents has been added to GSTR-2B.

1. Additionally, the taxpayers have the option to transfer input tax credits (ITC) to registered taxpayers who receive supplies under Section 9(5) through ECO. The registered recipient will have access to this ITC in the recently added part of GSTR-2B. Under every other ITC part in GSTR-2B, a new table called "ECO - Documents" is being introduced. The document details of the supply that the e-commerce operator received and for which the e-commerce operator is required to pay tax under section 9(5) of the Act are displayed in this table to the registered receiver.

2. The entries in this new ECO-Documents table of GSTR-2B will be automatically supplied from the Registered Supplier and Registered Recipient (B2B) and Unregistered Supplier and Registered Recipient (URP2B) sections of table 15.

3. The taxpayer can go to Returns Dashboard > Selection of Period > Auto-drafted ITC Statement for the month of GSTR 2B > to see the ECO-Documents table. Look at


5. To view the records in ECO-Documents table, taxpayer can navigate to Returns Dashboard > Selection of Period > Auto- drafted ITC Statement for the month GSTR 2B > View > ECO Documents