{"id":7944,"date":"2022-08-02T03:09:14","date_gmt":"2022-08-02T02:09:14","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=7944"},"modified":"2022-08-02T03:10:12","modified_gmt":"2022-08-02T02:10:12","slug":"gstn-made-live-a-new-table-3-1-1-in-gstr-3b-for-reporting-supplies-notified-u-s-95-of-the-cgst-act","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/gstn-made-live-a-new-table-3-1-1-in-gstr-3b-for-reporting-supplies-notified-u-s-95-of-the-cgst-act\/","title":{"rendered":"GSTN made live a new Table 3.1.1 in GSTR-3B for reporting supplies notified u\/s 9(5) of the CGST Act"},"content":{"rendered":"<p align=\"justify\">The Goods and Services Tax Network (<strong>GSTN<\/strong>) 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 (<strong>the CGST Act<\/strong>). <\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/08\/clip_image002.jpg\" alt=\"\" width=\"602\" height=\"292\" class=\"alignnone size-full wp-image-7946\" srcset=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/08\/clip_image002.jpg 602w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/08\/clip_image002-300x146.jpg 300w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/08\/clip_image002-600x292.jpg 600w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/08\/clip_image004.jpg\" alt=\"\" width=\"601\" height=\"260\" class=\"alignnone size-full wp-image-7947\" srcset=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/08\/clip_image004.jpg 601w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/08\/clip_image004-300x130.jpg 300w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><\/p>\n<p align=\"justify\">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 &amp; Restaurant  Services, if such services are supplied through ECO. \n  <\/p>\n<p align=\"justify\">For reporting of such  supplies a new Table 3.1.1 is added in GSTR-3B as per Notification No. 14\/2022 &#8211; Central Tax dated 05th July, 2022 wherein both ECOs and registered persons  can report their supplies made under section 9(5) respectively. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/07\/removalof.jpg<\/p>\n","protected":false},"author":1,"featured_media":7814,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7944"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=7944"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7944\/revisions"}],"predecessor-version":[{"id":7949,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7944\/revisions\/7949"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7814"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=7944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=7944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=7944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}