New Table 3.1.1 in GSTR-3B for reporting supplies notified u/s 9(5)
1. 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.
2. A new Table 3.1.1 is being added as per Notification No. 14/2022 – Central Taxdated 05th July,
2022in GSTR-3B where both ECOs and registered persons can report supplies made under Section
9(5) as mentioned below.
To view the detailed notification, please click here.
3.1.1. Details of supplies notified under sub-section (5) of section 9 of the Central Goods and
Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/Union
Territory Goods and Services Tax/State Goods and Services Tax Acts.
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