New Table inserted in GSTR-3B for reporting supplies notified u/s 9(5): GSTN Update
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- Last Updated on 22 July, 2022
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GSTN Update dated 20th July, 2022
As per Section 9(5) of CGST Act, Electronic Commerce Operator (ECO) is required to pay tax on supply of services such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO.
The GSTN has informed that a new table is being added as per Notification No. 14/2022 – Central Tax dated 5th July, 2022 in GSTR-3B where both ECOs and registered persons can report supplies made under Section 9(5). The Table 3.1.1 in GSTR-3B will be made available on GST Portal from 1st August 2022.
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