GSTR-1 Table 14 and Table 15: The Marketplace Seller's Simple Guide

Table 14 of GSTR-1 is where you, the seller, show how much of your sales went through each marketplace. Table 15 is filled by the marketplace itself, only for a few services where it pays the GST in your place. If you sell products on Amazon, Flipkart or Meesho, you fill Table 14(a) and leave Table 15 alone.

Why were these tables added?

You already report every sale in GSTR-1. So why report marketplace sales a second time?

Because the operator reports them too. Each month the marketplace files GSTR-8 and tells the government how much you sold through it and how much TCS (tax collected at source, the 0.5% it holds back) it collected. Until 2024 your GSTR-1 had no matching figure. Your marketplace sales were mixed in with everything else. Table 14 gives the department a clean number from your side to place next to the operator's number.

The tables came into the form through Notification 26/2022-Central Tax of 26 December 2022. GSTN switched them on in GSTR-1 and IFF (the invoice furnishing facility for quarterly filers) from the January 2024 period. Amendment tables 14A and 15A followed, reported as available from the February 2024 period.

Who fills which table?

Section 9(5) is a special rule. For a short list of notified services, widely described as passenger transport, accommodation, housekeeping and restaurant services booked through an app, the app is treated as the one who pays GST. If you sell goods, section 9(5) does not touch you. So 14(b) and 15 are not your tables.

What goes in each column of Table 14?

On the portal, Table 14 opens on the tab "Liable to collect tax u/s 52 (TCS)". You add one record for each operator. Each record carries:

• GSTIN of the e-commerce operator. The operator's GSTIN, not yours. The trade name fills in from it.
• Net value of supplies. Taxable value of what you sold through that operator in the period, less returns. Before GST.
• Integrated tax, central tax, state or UT tax, cess. The GST on that net value, split by type.

The portal accepts negative values, which you will need in a month where returns are more than sales.

How does Table 14 sit with Tables 4, 7 and 12?

Think of GSTR-1 as one set of sales seen from different angles.

• Table 4 lists invoices to GST-registered buyers (B2B).
• Table 7 holds sales to consumers (B2C), by state and rate. Most marketplace sales land here.
• Table 12 is the same sales grouped by HSN code, the product classification code.
• Table 14 is the same sales again, grouped by marketplace.

Table 14 is a subset. It can never be more than the total of your sales tables. If you also sell from your own website or a shop, Table 14 will be smaller than the total. GSTN's advisory says it plainly: the liability for 14(a) supplies must already be reported in Tables 4 to 10, and nothing from 14(a) flows to GSTR-3B.

Do these tables increase your tax?

No. This is the worry we hear most. Table 14(a) is a disclosure. Your tax comes from Tables 4 to 10. A product seller who fills Table 14 correctly pays exactly the same GST as before.

A worked example

Riya sells kurtis from Jaipur. In one month, after returns:

All of it is B2C at 5%. Tables 7 and 12 each show Rs 3,50,000 of taxable value and Rs 17,500 of tax. Table 14(a) has two rows: Amazon's GSTIN with Rs 2,40,000 and Meesho's GSTIN with Rs 60,000. The website sales stay out. Table 14 totals Rs 3,00,000. Riya's tax is still Rs 17,500.

One more check. Amazon should have collected TCS of 0.5% of Rs 2,40,000, which is Rs 1,200, and Meesho Rs 300. If the TCS credit on the portal is far from that, either Table 14 or the operator's statement needs a second look.

How to fill Table 14 on the portal

1. Download the month's sales and returns reports from each marketplace.
2. For each operator, total the taxable value net of returns and the tax by type.
3. In GSTR-1, open Table 14 and stay on the TCS tab.
4. Click Add record, enter the operator's GSTIN, net value and taxes, and save.
5. Repeat for each operator GSTIN, then confirm the rows appear under processed records.

The mistakes sellers usually make

• Wrong operator GSTIN. A marketplace holds a separate GSTIN in each state. Use the one under which it reported your TCS. You can read it off your TCS credit statement on the portal.
• Gross in place of net. Returns must come off. Otherwise Table 14 will exceed what the operator reported.
• Adding own-website or offline sales. Table 14 is only for sales through operators.
• Filling 14(b) or Table 15. A product seller needs neither.
• Thinking it is double tax and leaving it blank. It adds nothing to your liability, and a blank table leaves your return disagreeing with the operator's.

What does a mistake cost? No extra tax by itself. But a Table 14 that disagrees with GSTR-8 is the kind of mismatch that brings a query, and answering one takes far longer than getting the row right. If you spot an error after filing, correct it in Table 14A in a later return.

Can you do this yourself? Yes. It is addition and care. Consider paying someone when you sell on several marketplaces from more than one state, or when returns are heavy.

Frequently asked questions

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