GSTN made live a new Table 3.1.1 in GSTR-3B for reporting supplies notified u/s 9(5) of the CGST Act

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).

According to section 9(5) of CGST Act, 2017, Electronic Commerce Operator (ECO) is required to pay tax on supply of certain services notified by the government such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO.

For reporting of such supplies a new Table 3.1.1 is added in GSTR-3B as per Notification No. 14/2022 – Central Tax dated 05th July, 2022 wherein both ECOs and registered persons can report their supplies made under section 9(5) respectively.