GSTN made live a new Table 3.1.1 in GSTR-3B


GSTN has made live a new Table 3.1.1 in GSTR-3B for reporting supplies notified u/s 9(5) of the Central Goods and Services Tax Act, 2017.

As per Section 9(5) of CGST Act, Electronic Commerce Operator 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 Electronic Commerce Operator.

A new Table 3.1.1 is being added as per Notification No. 14/2022 – Central Tax dated July 05, 2022 in GSTR-3B where both Electronic Commerce Operator and registered persons can report supplies made under Section 9(5).

Related update – New Table 3.1.1 in GSTR-1

Collates all GST related updates at one place for your reading and reference.
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