When a supplier sells goods or services through an e-commerce operator, they must report these transactions under Table 14 of GSTR-1, in addition to regular B2B/B2C entries.
- Section 52: E-commerce operator collects TCS (e.g., Amazon, Flipkart).
- Section 9(5): E-commerce operator pays GST (e.g., Uber, Swiggy).
Recording Transactions in ERPNext
Enable the option "Enable Sales through E-commerce Operators" in the GST Settings.
Create Transaction
Sales Transactions can be created using the standard workflow.
While entering the transaction, make sure to select the E-commerce Operator under the GST Details section. Based on the applicability of reverse charge, the E-commerce Supply Type will be auto-populated.
E-commerce Supply Type can be one of
-
Liable to collect tax u/s 52 (TCS)
Applicable when the E-commerce operator is required to collect Tax Collected at Source (TCS). -
Liable to pay tax u/s 9(5)
Applicable when the E-commerce operator is responsible for paying tax on behalf of the supplier (reverse charge mechanism).
E-invoicing Implications
Generally, the e-commerce operator generates the e-invoice for such transactions, so you may not be required to do so separately in ERPNext.
Reporting in GSTR-1
In ERPNext, go to the GSTR-1 Report and select the option “Supplies through E-commerce Operators” to view and export relevant transactions.
Reporting in GSTR-3B
For supplies under Section 9(5), report them under 3.1.1 - Supplies under 9(5). All other outward supplies go under 3.1 as usual.
Need help with GST compliance in ERPNext? Contact NEXEVES to simplify your compliance journey.
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