Income Tax

E-Commerce Sellers in GSTR-1: Tables 14/15, Section 52 TCS and Section 9(5) Supplies

Finin2min GST Desk·June 2026·7 min readGSTR-1 TABLES

E-commerce sellers often reconcile platform settlements but miss the return-reporting layer. GSTR-1 now needs careful classification of supplies made through e-commerce operators, especially where Section 52 TCS or Section 9(5) liability is involved.

For the connected rule, example or next step, see GST TCS for E-Commerce Operators: Section 52 and GSTR-8 Compliance Guide.

Why Tables 14 and 15 matter

GST portal advisory material on GSTR-1/IFF Tables 14 and 15 states that these tables are relevant for taxpayers who either supply through e-commerce operators or are themselves liable to pay tax under Section 9(5). This makes marketplace reporting a specific return-control area, not just a sales-ledger note.

For the connected rule, example or next step, see GST TCS Reconciliation for E-Commerce Sellers and Operators.

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GST E-Commerce TCS Calculator and Reconciliation

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Reporting decision tree

Question	Reporting impact
Was the supply through an e-commerce operator?	Check e-commerce reporting tables in GSTR-1/IFF.
Is the operator collecting TCS under Section 52?	Reconcile seller sales with operator GSTR-8/TCS records.
Is the supply notified under Section 9(5)?	Check whether tax liability shifts to the operator for that supply type.
Were supplies returned/cancelled?	Match credit notes/returns with marketplace settlement report.

For the connected rule, example or next step, see GST Registration for E-Commerce Sellers: Threshold and Platform Rules.

Files to reconcile monthly

Marketplace order report.
Marketplace settlement report.
Seller tax invoice register.
Credit notes/refund report.
GSTR-1/IFF draft including Tables 14/15.
TCS credit received or GSTR-8 data, where applicable.

Common mistakes

Common mistakes include reporting only net settlement instead of taxable supply value, mixing Section 52 and Section 9(5) transactions, ignoring returns, and not reconciling seller GSTIN across marketplace branches. The return should be built from invoice/order data, not only from bank receipts.

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Make GST compliance less reactiveKeep a monthly evidence file for returns, notices, credits and portal acknowledgements before the issue becomes a demand.

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Official sources used

This article is built only from official GST/CBIC/GST Council/GST portal sources. Always verify live notifications, portal advisories and state-specific extensions before filing.

FAQs

Are GSTR-1 Tables 14 and 15 relevant to all taxpayers?▾

They are relevant to taxpayers making supplies through e-commerce operators or involved in Section 9(5) style reporting as per GST portal advisory material.

Should sellers report only settlement amount?▾

No. Sellers should reconcile invoice/order values, returns, credit notes and platform deductions rather than relying only on bank settlement amounts.

How should TCS be reconciled?▾

Match marketplace reports, GSTR-8/TCS credit received records and seller outward-supply reporting period-wise.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Primary category: Income Tax
Official starting point: www.incometax.gov.in