Tables 14, 15 and 3.1.1: Where E-Commerce Supplies Actually Get Reported

Tables 14 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Reporting is where e-commerce compliance most often fails, and the reason is unglamorous: two tables look similar and behave completely differently. One auto-populates into GSTR-3B. The other does not, and has to be carried across by hand.

Notification No. 26/2022 dated 26.12.2022 introduced Tables 14 and 15 in GSTR-1, available from the January 2024 tax periods. Table 14(a) — the supplier's summary of supplies on which the ECO collected TCS — does not auto-populate into GSTR-3B; the supplier must account for the liability manually. Table 14(b) — the supplier's summary of section 9(5) supplies — auto-populates to Table 3.1.1(ii) of the supplier's GSTR-3B. Table 15 is the ECO's report of its 9(5) supplies and auto-populates to Table 3.1.1(i), where the ECO pays in cash only. Table 3.1.1 was introduced by Notification No. 14/2022-CT dated 05.07.2022.

Table 14 — reported by the supplier

Table 14(a): supplies on which TCS is collected.

• The supplier reports an ECO-GSTIN-wise summary of supplies made through the ECO on which the ECO has collected TCS.
• This applies where the liability has already been reported in the relevant tables — 4 to 10 — of GSTR-1.
• The taxable value and tax liabilities reported here will not be auto-populated into GSTR-3B. The supplier must manually account for these liabilities in its GSTR-3B.
• Amendments go to Table 14A(a).

The non-auto-population is the trap, and it is deliberate. Table 14(a) is a memorandum of supplies already reported in Tables 4 to 10. If it also flowed into GSTR-3B, the liability would be counted twice. So it is disclosure, not liability — and the supplier's own liability continues to travel through the ordinary tables.

A supplier that reports its platform sales only in Table 14(a), and nowhere in Tables 4 to 10, has under-declared.

Table 14(b): supplies on which the ECO is liable under section 9(5).

• The supplier reports summary details of supplies made through an ECO where the ECO is liable under section 9(5).
• The tax is paid by the ECO, not the supplier. The figures are reported net of any credit or debit notes.
• The values auto-populate to Table 3.1.1(ii) of the supplier's GSTR-3B.
• Amendments go to Table 14A(b).

Here the supplier reports value but pays nothing — which is exactly what Table 3.1.1(ii) is built to express.

Table 15 — reported by the ECO

Table 15 captures "details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) ".

Three rules govern it:

• The ECO must report its 9(5) supplies here.
• These supplies must not be reported elsewhere in GSTR-1 or the IFF — which, as the Handbook puts it, "ensures that the tax liability… is appropriately captured without duplication."
• The amount auto-populates to Table 3.1.1(i) of the ECO's GSTR-3B, "where the ECO will settle the tax liability in cash."
• Amendments go to Table 15A(I) and 15A(II), including changes from debit and credit notes.

The level of detail depends on the recipient:

Debit and credit notes on B2B 9(5) supplies go to Table 9B of GSTR-1.

Table 3.1.1 of GSTR-3B

Introduced by Notification No. 14/2022-Central Tax dated 05.07.2022, and split into two parts — "one for ECOs and the other for registered persons".

Reporting by the ECO — Table 3.1.1(i). The ECO reports its 9(5) supplies here and shall not include them in Table 3.1(a). The tax "shall be paid by ECO in Table 3.1.1(i) of GSTR-3B in cash only and not by ITC."

Reporting by the supplier — Table 3.1.1(ii). A registered person supplying 9(5) services through an ECO reports them here and shall not include them in Table 3.1(a). The supplier "is not required to pay tax on such supplies as the ECO is liable… hence the supplier will report only the taxable value."

Two "shall not include in 3.1(a)" instructions, pointing in opposite directions. For the ECO, 3.1(a) would understate the character of the supply and allow credit set-off. For the supplier, 3.1(a) would create a liability it does not have. Table 3.1.1 exists precisely so that the same supply can be disclosed twice without being taxed twice.

The annual returns

GSTR-9, supplier's side — Table 5C. The supplier reports the total value of supplies (after amendments) made through an ECO where the tax liability rests with the operator under section 9(5). The purpose is disclosure "so they are correctly excluded from the supplier's own tax-payable turnover." Cross-check against Table 14(b) and 14A(b) of GSTR-1.

GSTR-9, ECO's side. The ECO reports the total value of supplies (after amendments) on which it is liable under section 9(5) — "to separately capture turnover where liability shifts from the supplier to the operator." Match against Tables 15 and 15A of GSTR-1.

GSTR-9C, supplier's side. The line captures supplies where liability shifts to the ECO, so the supplier can reconcile turnover in the books against turnover on which the supplier is not liable to pay tax — ensuring 9(5) supplies are excluded from the taxable turnover reconciliation.

GSTR-9C, ECO's side. The line captures supplies on which the operator, not the supplier, is liable, so that the rate-wise tax computation excludes them. The operator discloses aggregate values after amendments, to align with the liability reported in GSTR-1.

And where TCS itself is reported

The ECO's TCS statement is GSTR-8, filed monthly, with the annual statement in GSTR-9B. Those sit outside the GSTR-1 / GSTR-3B chain entirely, and the credit reaches the supplier's cash ledger, not its returns. GSTR-8, GSTR-9B and claiming the credit →

A reconciliation worth running every month

Three figures should agree, and if they do not, one of the tables is wrong:

1. Supplier's Table 14(a) — supplies on which TCS was collected, ECO-GSTIN-wise.
2. ECO's GSTR-8 — net value of taxable supplies reported for that supplier's GSTIN.
3. The supplier's own Tables 4 to 10 — where the liability actually sits.

Section 52(8) requires the department to match (2) against the supplier's outward supplies, and under section 52(9) to (11) an unresolved discrepancy is added to the supplier's output tax liability with interest. Running the reconciliation before accepting the TCS is the only way to catch it early.

Key takeaways

• Tables 14 and 15 came in by Notification No. 26/2022 and applied from the January 2024 periods.
• Table 14(a) — supplier's TCS supplies — is a memorandum; it does not auto-populate, and the liability must be carried manually.
• Table 14(b) — supplier's 9(5) supplies — auto-populates to Table 3.1.1(ii); the supplier reports value only.
• Table 15 — ECO's 9(5) supplies — auto-populates to Table 3.1.1(i), paid in cash only; these must not appear elsewhere in GSTR-1 or IFF.
• 9(5) supplies must not go into Table 3.1(a) — by either party.
• B2B 9(5) supplies are reported invoice-wise and are available in the IFF; B2C at supplier level with POS and rate-wise detail, not in the IFF.
• GSTR-9 Table 5C (supplier) and the matching ECO line, and the two GSTR-9C lines, close the annual loop.

Read next

• GSTR-8, GSTR-9B and Claiming TCS Credit in the Cash Ledger
• Section 52 TCS: Rate, Net Value and When to Collect
• Circular 240/2024: Cash Ledger Only, and No ITC Reversal

Disclaimer: Positions stated as on 5 September 2026, based on Notification No. 26/2022-Central Tax dated 26 December 2022 and Notification No. 14/2022-Central Tax dated 5 July 2022, section 9(5) and section 52 of the CGST Act, 2017, and the return formats in GSTR-1, GSTR-3B, GSTR-9 and GSTR-9C, as reproduced in the ICAI Handbook on E-Commerce Operators under GST (updated to 15 December 2025).