Quick Summary
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 being added in GSTR-3B as per Notification No. 14/2022 – Central Taxdated 05th July, 2022 wherein both ECOs and registered persons can report their supplies made under section 9(5) respectively.
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Thanking You,
Team GSTN
FAQ :
Table 3.1.1 has been introduced in GSTR-3B to facilitate the reporting of supplies made under Section 9(5) of the CGST Act, 2017.
Section 9(5) covers certain services notified by the government, such as Passenger Transport Service, Accommodation services, Housekeeping Services, and Restaurant Services, when supplied through an Electronic Commerce Operator (ECO).
According to Section 9(5), the Electronic Commerce Operator (ECO) is required to pay tax on the supply of these notified services if they are provided through the ECO's platform.
Both Electronic Commerce Operators (ECOs) and registered persons making supplies under Section 9(5) can now report their respective supplies using the new Table 3.1.1.
This change is in accordance with Notification No. 14/2022 – Central Tax, dated 05th July, 2022.
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