The Goods and Services Tax Network (“GSTN”) has made live a new Table 3.1.1 in GSTR-3B for reporting supplies notified u/s 9(5) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
As per Section 9(5) of CGST Act, Electronic Commerce Operator (ECO) is required to pay tax on supply of services such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO.
A new Table 3.1.1 is being added as per Notification No. 14/2022 – Central Tax dated July 05, 2022 in GSTR-3B where both ECOs and registered persons can report supplies made under Section 9(5).
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