Easy Office

GSTN introduces new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)

Last updated: 21 July 2022


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.

GSTN introduces new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)

For detailed advisory in this regard please click here

Thanking You,
Team GSTN

Join CCI Pro

Category GST   Report

  9762 Views

Comments



More »