What is GSTR-1 Table 14 for E-Commerce Supplies?

GSTR-1 Table 14 is a statutory table where sellers report outward supplies made through E-Commerce Operators (ECOs) like Amazon, Flipkart, or Meesho. Table 14(a) covers supplies liable to TCS under Section 52 (1% TCS); Table 14(b) covers supplies where ECO pays tax under Section 9(5).

What is the difference between Section 52 TCS (GST) and Section 194-O TDS (Income Tax)?

Section 52 TCS is a GST requirement where the ECO collects 1% TCS on net taxable sales (reported in GSTR-8 & GSTR-1 Table 14a). Section 194-O TDS is an Income Tax requirement where the ECO deducts 0.1% TDS on gross sale proceeds (reported in Form 26Q).

How to view E-Commerce Sales Summary in Tally Prime Release 4.1+?

Go to Gateway of Tally > Display More Reports > GST Reports > GSTR-1. Press Ctrl+H (Change View) > Select 'e-Commerce Summary'. Tally consolidates ECO-wise sales, taxable values, and tax splits matching Table 14 requirements.

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Report E-Commerce Sales in GSTR-1 Table 14 Tally Prime

Quick Answer: How to Report E-Commerce Operator Sales in GSTR-1 Table 14?

In Tally Prime Release 4.1+: Open GSTR-1 > Press Ctrl+H (Change View) > Select 'e-Commerce Summary'. Use Table 14(a) to report supplies made through ECOs liable to 1% TCS under Section 52 (Amazon, Flipkart, Meesho). Use Table 14(b) for supplies where ECO pays tax under Section 9(5).

Table 14(a): Supplies via ECO liable to TCS under Section 52 (1% TCS).
Table 14(b): Supplies via ECO liable to pay tax under Section 9(5).
Section 194-O Income Tax TDS is 0.1% on gross sales (Form 26Q), separate from GST Table 14.
Tally Prime Release 4.1+ provides an e-Commerce Summary view (Ctrl+H) for GSTR-1.

GSTR-1 Table 14 Breakdown: 14(a) vs 14(b)

Table 14(a): Section 52 TCS Supplies

Applies to goods sold on platforms like Amazon, Flipkart, Meesho, or Tata CLiQ where the ECO collects 1% TCS. The seller pays GST in GSTR-3B and reports ECO-GSTIN summary in Table 14(a).

Table 14(b): Section 9(5) Tax Payable by ECO

Applies to services (e.g. passenger transport, accommodation, or food delivery via Swiggy/Zomato) where the ECO is statutorily liable to pay the GST. Values auto-populate to GSTR-3B Table 3.1.1(ii).

Step-by-Step SOP: Generating E-Commerce Summary in Tally Prime

Set Party Ledger as e-Commerce Operator

Create/Alter Party Ledger for Amazon/Flipkart. Set Registration Type: e-Commerce Operator and enter valid ECO GSTIN.

Record Sales Voucher with ECO Details

Pass Sales Voucher (F8). Select e-commerce sales ledger and link the ECO party in dispatch/party details.

Access e-Commerce Summary (Ctrl+H)

Go to GSTR-1 Report > Press Ctrl+H (Change View) > Select e-Commerce Summary to view consolidated ECO-wise sales.

Populate GSTR-1 Table 14 on Portal

Copy the ECO GSTIN, taxable value, and tax breakdown from Tally e-Commerce Summary into GSTR-1 Table 14(a) on the GST portal.

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