GST Portal enables Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)

GST Portal - GSTR-3B - supplies - taxscan

The Goods and Services Tax ( GST ) portal has enabled Table 3.1.1 in GSTR-3B for reporting supplies under section 9(5) of the Central GST Act, 2017.

Last month, the Goods and Services Tax Network (GSTN) introduced a new Table 3.1.1 in GSTR-3B. According to section 9(5) of CGST Act, 2017, an Electronic Commerce Operator (ECO) is required to pay tax on the supply of certain services notified by the government such as Passenger Transport services, 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 Tax dated 05th July 2022 wherein both ECOs and registered persons can report their supplies made under section 9(5) respectively.

An ECO is required to report supplies made u/s 9(5) in Table 3.1.1(i) of GSTR-3B and shall not include such supplies in Table 3.1(a) of GSTR-3B. The applicable tax on such supplies shall be paid by ECO in Table 3.1.1(i) of GSTR-3B in cash only and not by ITC.

A registered person who is making supplies of such services as specified u/s 9(5) through an ECO, shall report such supplies in Table 3.1.1(ii) and shall not include such supplies in Table 3.1(a) of GSTR-3B. The registered person is not required to pay tax on such supplies as the ECO is liable to pay tax on such supplies.

Earlier, the CBIC Notification stated that Table 3.1.1 in GSTR-3B will be made available on GST Portal from 1st  August 2022.

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