Reporting of supplies notified under Section 9(5) / 5(5) by E-commerce Operator in GSTR-3B

Last updated: 04 January 2022

1. As per the GST Council decision to notify Restaurant Service under section 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by electronic commerce operator if such suppl

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