If you sell products through Amazon, Flipkart, Meesho or another online marketplace, you may have noticed Table 14 in GSTR-1 while preparing your GST return.
Many sellers get confused because their sales are already reported in B2B or B2C tables. They wonder whether Table 14 means reporting the same sales again, whether GST will be charged twice, or whether the marketplace’s TCS amount should be entered there.
The simple answer is: Table 14 provides additional e-commerce operator-wise information. It does not mean that ordinary marketplace sales should be taxed twice.
This guide explains GSTR-1 Table 14 in easy language, including Section 52, Section 9(5), returns, TCS, Table 14A, Table 15 and a practical example. At the end, we will also show how CAWork Suite helps prepare GSTR-1 data from supported marketplace reports.
Table of Contents
What is GSTR-1 Table 14?
Why was Table 14 introduced?
Who needs to report Table 14?
Table 14(a): Section 52 TCS supplies
Table 14(b): Section 9(5) supplies
Table 14 vs Table 15
Which details are required?
How to calculate operator-wise sales
Practical example for an e-commerce seller
Returns, credit notes and amendments
Table 14 vs GSTR-8 and TCS
Common mistakes
How CAWork Suite helps
FAQs
What Is GSTR-1 Table 14?
GSTR-1 Table 14 is the section used by suppliers to report details of supplies made through e-commerce operators (ECOs).
An e-commerce operator is a platform that owns, operates or manages a digital facility for electronic commerce. Online marketplaces can fall under this definition, depending on their actual business and transaction structure.
Table 14 has two main parts:
Table | Nature of Supply | Who Reoprts? |
|---|---|---|
14 (a) | Supplies through ECOs liable to collect TCS under Section 52 | Supplier |
14 (b) | Supplies through ECOs liable to pay GST under Section 9(5) | Supplier |
For most ordinary product sellers using marketplaces under the Section 52 TCS model, Table 14(a) is the relevant part.
Table 14 and Table 15 were introduced through Notification No. 26/2022–Central Tax and became available on the GST Portal from the January 2024 tax period.
Why Was Table 14 Introduced?
Before Table 14, a seller reported outward supplies through the normal GSTR-1 tables. However, the return did not have the same dedicated structure to show the e-commerce operator-wise information required for these supplies.
Table 14 helps distinguish:
Ordinary marketplace supplies where the supplier pays GST and the operator collects TCS, and
Specified supplies where the e-commerce operator itself is liable to pay GST under Section 9(5).
This allows the GST system to capture the nature of marketplace transactions separately from the normal invoice or consolidated sales reporting.
The key principle is:
Report the sale in the applicable GSTR-1 table, and provide the required ECO-wise information in Table 14 without creating duplicate tax liability.
Who Needs to Report GSTR-1 Table 14?
Table 14 is relevant to registered taxpayers who make supplies through e-commerce operators covered by the applicable provisions.
For example, a registered seller supplying ordinary goods through a marketplace where the operator collects TCS under Section 52 generally needs to consider Table 14(a).
It is not limited to a particular marketplace brand. The actual transaction and legal arrangement matter.
A seller using multiple marketplaces should prepare the applicable data separately for each operator GSTIN.
Is Table 14 Required for Every Online Sale?
No. A sale made through your own website does not automatically mean Section 52 TCS applies.
For example, where a business sells its own goods directly through its own website, the Section 52 TCS requirement does not arise merely because the sale is online. The normal GST reporting requirements may still apply.
Similarly, Table 14(b) is not used for every marketplace transaction. It applies only to the specified supplies covered by Section 9(5).
Table 14(a): Supplies Through ECOs Collecting TCS
What Is Section 52?
Section 52 of the CGST Act deals with Tax Collection at Source (TCS) by e-commerce operators in applicable circumstances.
Where an operator collects consideration for taxable supplies made through it by other suppliers, it may be required to collect TCS on the net value of taxable supplies.
For an ordinary marketplace product seller, the general structure is:
Seller makes the supply → Seller reports outward GST liability → ECO collects applicable TCS → Seller receives settlement after deductions
The marketplace collecting TCS does not mean the marketplace has taken over the seller’s normal output GST liability.
How Table 14(a) Works
Table 14(a) contains the ECO-GSTIN-wise summary of supplies made through operators liable to collect TCS under Section 52.
The important rule is that the relevant tax liability should already be reported in the applicable GSTR-1 tables, such as Tables 4 to 10.
For example:
B2B sale → Applicable B2B table
B2C sale → Applicable B2C table
Applicable credit note or amendment → Relevant note/amendment table
Then the corresponding operator-wise summary is provided in Table 14(a).
Table 14(a) does not independently auto-populate an additional taxable value or tax liability into GSTR-3B.
Does Table 14(a) Mean Double GST?
No.
Suppose a seller has already reported taxable marketplace sales of ₹1,00,000 in the applicable B2C table.
The same relevant supplies may also form part of the operator-wise summary in Table 14(a).
This is additional reporting, not another ₹1,00,000 of sales that should be taxed again.
Table 14(b): Supplies Where ECO Pays GST Under Section 9(5)
Section 9(5) is different from the ordinary Section 52 TCS model.
Under Section 9(5), the government may notify specified services for which the e-commerce operator is liable to pay GST as if it were the supplier responsible for that tax.
Examples of notified categories can include certain passenger transportation, accommodation and restaurant services, subject to the applicable notifications and conditions.
The important distinction is:
Section 52: The operator collects TCS on applicable supplies.
Section 9(5): The operator is responsible for paying GST on specified supplies.
For a registered supplier making such specified supplies through an ECO, Table 14(b) is used to report the relevant summary.
The supplier does not pay output GST again on those same supplies where the operator is legally liable under Section 9(5).
The taxable value from Table 14(b) is reflected in the appropriate Section 9(5) reporting area of GSTR-3B.
Table 14(a) vs Table 14(b)
Particular | Table 14(a) | Table 14(b) |
|---|---|---|
Legal provision | Section 52 | Section 9(5) |
Main purpose | ECO-wise TCS-related supplies | Specified supplies where ECO pays GST |
Normal GST liability | Supplier, as applicable | ECO for notified supplies |
Supplier reports | Applicable normal tables plus Table 14(a) | Table 14(b) for relevant supplies |
GSTR-3B treatment | No additional liability from Table 14(a) | Supplier’s Section 9(5) taxable-value reporting |
Most ordinary goods sellers should not select Table 14(b) simply because they sell through Amazon, Flipkart or Meesho.
What Is the Difference Between Table 14 and Table 15?
This is another common confusion.
Table 14 is reported by the supplier.
Table 15 is reported by the e-commerce operator for supplies on which the operator is liable to pay GST under Section 9(5).
Table | Reported By | Purpose |
|---|---|---|
Table 14(a) | Supplier | Section 52 ECO-wise summary |
Table 14(b) | Supplier | Section 9(5) supplier-side summary |
Table 15 | ECO | Specified Section 9(5) supplies on which ECO pays tax |
Table 14A | Supplier | Amendments to earlier Table 14 details |
Table 15A | ECO | Amendments to earlier Table 15 details |
A normal product seller should not use Table 15 merely because the business sells through an e-commerce marketplace.
Which Details Are Required in Table 14?
The current GSTR-1 structure captures the nature of supply and operator-wise information.
The important details include:
Detail | What It Means |
|---|---|
Nature of supply | Section 52 or Section 9(5) |
ECO GSTIN | GSTIN of the relevant e-commerce operator |
ECO name | Operator name, where displayed |
Value of supplies | Applicable supplies made through the operator |
Value of supplies returned | Applicable returns |
Net value of supplies | Supplies after relevant return adjustments |
Tax amounts | Applicable IGST, CGST, SGST/UTGST and cess details |
The exact fields and validations may vary with the selected table, return period and portal functionality.
Always use the correct operator GSTIN. Do not assume that one marketplace brand has only one GSTIN for every transaction or every state.
How to Calculate Table 14 for E-commerce Sellers
The first step is to prepare clean marketplace sales data.
Do not begin with the bank settlement amount.
A marketplace settlement may include:
Customer collections
Marketplace commission
Shipping charges
Advertising charges
Refund adjustments
TCS
TDS, where applicable
Other deductions or reserves
The settlement amount is not automatically the taxable sales value.
Step 1: Download the Correct Marketplace Reports
Download the relevant sales, return, invoice and tax reports for the period.
Depending on the marketplace, different reports may be required. Keep the original files unchanged and use the correct GSTIN and period.
Step 2: Separate Sales and Returns
Identify actual outward supplies and returns.
Do not treat every order-status change as a completed taxable sale. Similarly, do not reverse the same return twice merely because it appears in multiple marketplace reports.
Use the actual invoice, credit note and supporting transaction records.
Step 3: Identify the Correct Operator GSTIN
Group the applicable supplies under the correct ECO GSTIN.
If you sell through more than one operator, maintain separate working for each operator.
Step 4: Calculate the Applicable Net Value
For the relevant reporting bucket, calculate the value of supplies and adjust eligible returns as required.
A simplified working is:
Net value = Applicable supplies made − Applicable supplies returned
The actual treatment must follow the GST reporting rules, document dates and the nature of the transaction.
Step 5: Match with Normal GSTR-1 Tables
Check that Section 52 supplies are already included in the applicable B2B, B2C, credit-note or amendment reporting.
Then prepare the Table 14(a) summary.
For Section 9(5) supplies, use the separate Table 14(b) treatment rather than ordinary supplier-paid tax treatment.
Practical Example: Table 14(a) for a Marketplace Seller
The following example is illustrative and uses fictional operator names and values.
Suppose a registered seller in Gujarat sells ordinary taxable goods through three marketplaces during a month.
Operator | Taxable Sales | Applicable Returns | Net Taxable Value |
|---|---|---|---|
Marketplace A | 4,00,000 | 40,000 | 3,60,000 |
Marketplace B | 2,50,000 | 20,000 | 2,30,000 |
Marketplace C | 1,50,000 | 10,000 | 1,40,000 |
Total | 8,00,000 | 70,000 | 7,30,000 |
The seller should first classify the transactions into the applicable GSTR-1 tables.
For example:
Registered customer invoices → B2B
Unregistered customer invoices → B2CS or B2CL, as applicable
Credit notes → Relevant credit-note reporting
Earlier-period corrections → Relevant amendment reporting
The supplier then prepares the operator-wise Table 14(a) summary for the applicable Section 52 supplies.
The ₹7,30,000 is not an additional sale on top of the sales already reported in the normal tables.
It represents the relevant operator-wise summary.
How Do B2CS and B2CL Affect Table 14?
Table 14 does not replace the normal B2C classification rules.
For the current GST reporting framework, an interstate B2C invoice with invoice value above ₹1 lakh is generally reported as B2CL, while the applicable smaller interstate B2C supplies are reported as B2CS. Intrastate B2C supplies are reported under the applicable B2CS structure.
The ₹1 lakh threshold applies from the August 2024 return period. Earlier periods may have different thresholds.
The check is based on the complete invoice value, not each individual product line.
After classifying the normal sales correctly, prepare the relevant ECO-wise Table 14 summary.
How Should Returns and Credit Notes Be Handled?
Marketplace returns are one of the biggest reasons for incorrect GSTR-1 working.
A return may be reflected in:
Sales report
Return report
Refund report
Credit-note report
Settlement report
You should not simply subtract every negative-looking row without checking whether the same return has already been accounted for.
For Table 14, use the applicable supplies and return values according to the correct period and document treatment.
A credit note may need separate reporting in the relevant GSTR-1 table. An amendment to an earlier B2C summary is not the same thing as a new credit note.
Always verify:
Original invoice
Credit-note number and date
Return period
Original supply type
Taxable value
GST amount
Whether the return was already adjusted
What Is Table 14A?
Table 14A is used for amendments to supplies that were reported in Table 14 in earlier tax periods.
It became available from the February 2024 tax period.
It contains separate amendment treatment for:
14A(a): Earlier Section 52 supplies
14A(b): Earlier Section 9(5) supplies
For example, if an operator-wise summary was reported incorrectly in an earlier period, the relevant amendment may need to be reported through Table 14A.
Do not simply change the current month’s sales total to hide a previous-period error. Review the original reporting period, amendment rules and supporting documents.
Is Table 14 the Same as GSTR-8 TCS?
No. These are different reporting requirements.
GSTR-1 Table 14 is part of the supplier’s outward-supply reporting.
GSTR-8 is the statement used by e-commerce operators for applicable TCS reporting.
The TCS collected by the operator is separate from the seller’s output GST liability.
For example, if a seller has taxable sales of ₹1,00,000, the seller should not reduce taxable sales merely because the marketplace deducted TCS, commission or other charges before paying the settlement.
TCS collected and reported by the operator can be reflected in the supplier’s Electronic Cash Ledger under the applicable GST process.
It should be reconciled separately from output GST and from the marketplace’s settlement deductions.
Common Mistakes in GSTR-1 Table 14
1. Using Settlement Amount as Sales
The net amount received in the bank is not necessarily the taxable sales value.
2. Reporting the Same Sales as Additional Tax Liability
Table 14(a) is an additional ECO-wise summary. It should not create duplicate output GST.
3. Selecting Section 9(5) for Ordinary Product Sales
Section 9(5) applies to notified supplies, not every marketplace transaction.
4. Combining All Marketplaces Under One GSTIN
Use the correct ECO GSTIN for each applicable operator.
5. Ignoring Returns and Credit Notes
This can overstate sales or create differences between marketplace reports and GSTR-1.
6. Confusing TCS with Output GST
TCS is a separate collection mechanism. It is not the GST charged on your products.
7. Ignoring Earlier-Period Amendments
Use the applicable amendment tables when correcting previous-period reporting.
8. Filing Without Reconciling with Books
Compare marketplace data, GSTR-1 working, accounting records and applicable TCS information before filing.
How CAWork Suite Helps Prepare GSTR-1 Table 14
Preparing GSTR-1 manually can involve combining multiple marketplace reports, separating sales and returns, checking state-wise tax values and preparing operator-wise summaries.
CAWork Suite simplifies this through its GSTR-1 software workflow for supported e-commerce reports.
The current workflow has four main steps:
Step 1: Profile
Select the GSTIN and filing period.
This helps ensure that the working is prepared for the correct registration and return period.
Step 2: Import
Select the supported marketplace workflow and upload the required original reports.
CAWork Suite supports report-processing workflows involving Amazon B2C, Amazon B2B, Flipkart, Meesho, Myntra, AJIO and JioMart.
The required files differ by marketplace, so users should follow the instructions shown for the selected workflow.
Step 3: Statement
Review the processed and normalised transactions.
The system prepares supported sales, returns and tax information into a common structure, while allowing users to review and correct data before final classification.
Step 4: GSTR-1 Preview and Export
CAWork Suite prepares applicable GSTR-1 sections, including B2B, B2CS, B2CL, credit/debit-note sections, HSN, documents issued and the supported Table 14 ECO summary.
Users can review table-wise results and export the supported GSTR-1 Excel or JSON working.
For Table 14, the important benefit is that operator-wise information can be prepared from supported marketplace data rather than manually rebuilding the summary from several spreadsheets.
CAWork Suite does not automatically file the return on the GST Portal. The user must review the data and complete the filing process separately.
Why Is This Convenient?
The manual process may involve:
Download Reports → Combine Sales and Returns → Identify ECO GSTIN → Classify B2B/B2C → Calculate Tax → Prepare Table 14 → Review GSTR-1
CAWork Suite provides a more organised workflow:
Select Marketplace → Upload Reports → Review Transactions → Preview GSTR-1 → Export
This can reduce repetitive Excel work for sellers and accountants handling multiple marketplaces.
Create an account and try the supported marketplace workflow. Review the current free-access terms on the signup page.
Frequently Asked Questions
1. What is GSTR-1 Table 14?
GSTR-1 Table 14 captures supplier-reported details of supplies made through e-commerce operators covered by Section 52 or Section 9(5).
2. Is Table 14 mandatory for every e-commerce seller?
It applies where the taxpayer has relevant supplies covered by the Table 14 provisions. It is not automatically required for every online sale merely because a website is involved.
3. What is Table 14(a)?
It is the supplier’s ECO-GSTIN-wise summary of applicable supplies through operators liable to collect TCS under Section 52.
4. What is Table 14(b)?
It is the supplier-side summary of specified supplies where the ECO is liable to pay GST under Section 9(5).
5. Does Table 14(a) create additional GST liability?
No. The relevant liability is already reported in the applicable normal GSTR-1 tables. Table 14(a) does not independently add another liability to GSTR-3B.
6. Is Table 14 the same as GSTR-8?
No. Table 14 is supplier-side outward-supply reporting, while GSTR-8 is used by the ECO for applicable TCS reporting.
7. Should marketplace commission be deducted from Table 14 sales?
No, commission should not simply be deducted from taxable sales. Determine the correct taxable supply value and account for marketplace fees separately.
8. What is Table 14A?
Table 14A is used to amend earlier-period Table 14 details under the applicable Section 52 or Section 9(5) category.
9. What is the difference between Table 14 and Table 15?
Table 14 is reported by the supplier. Table 15 is reported by the ECO for specified supplies on which the ECO is liable to pay GST under Section 9(5).
10. Can CAWork Suite prepare Table 14 data?
CAWork Suite supports preparation of the applicable Section 52 ECO summary from supported marketplace report workflows, subject to the data available and review requirements.
11. Does CAWork Suite file GSTR-1 automatically?
No. CAWork Suite prepares reviewable GSTR-1 working and supported Excel/JSON exports. Filing is completed separately by the user.
12. Which CAWork Suite tool should I use for Table 14?
Use the GSTR-1 generator or e-commerce GSTR-1 workflow. The GSTR-2A/2B reconciliation tool is a separate tool for inward-supply and Purchase Register matching.
Conclusion
GSTR-1 Table 14 is an important reporting section for e-commerce sellers because it captures operator-wise details of applicable marketplace supplies.
For ordinary Section 52 product sales, remember:
Report the sales in the applicable GSTR-1 tables → Prepare the ECO-wise Table 14(a) summary → Reconcile TCS separately → Review before filing.
For specified Section 9(5) supplies, the operator’s GST-payment responsibility and the supplier’s reporting treatment are different, so Table 14(b) must be handled separately.
The most common mistakes are using settlement value as sales, ignoring returns, selecting the wrong operator GSTIN and confusing TCS with output GST.
CAWork Suite can help reduce manual work by processing supported marketplace reports, preparing applicable GSTR-1 sections and allowing users to review and export the working before filing.
Start preparing your e-commerce GSTR-1 with CAWork Suite and review your Table 14 data in one organised workflow.
Disclaimer: This article was reviewed in September 2026 and is for educational purposes only. GST provisions, notifications and portal functionality may change. The correct reporting treatment depends on the nature of the supply, the operator arrangement and applicable law. Consult a qualified tax professional where necessary.
Put This Into Practice
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