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 throu

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