Changes in GSTR-3B for Reporting Supplies notified u/s 9(5)
New Table inserted in GSTR-3B for Reporting Supplies notified u/s 9(5)
The Goods and Services Tax Network (GSTN) has issued an Advisory informing that a new table 3.1.1 is being added in GSTR-3B where both ECOs and registered persons can report supplies made under Section 9(5) of the Central Goods and Services Tax Act, 2017. Table 3.1.1 in GSTR-3B will be available on GST Portal from 1st August 2022. The present article briefs about New Table inserted in GSTR-3B for Reporting Supplies notified u/s 9(5).
Section 9(5) of the CGST Act
As per Section 9(5) of the CGST Act, Electronic Commerce Operator (ECO) is required to pay tax on the supply of services such as Passenger Transport services, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through Electronic Commerce Operator (ECO).
For reporting 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.
E-Commerce Operators Guide to GST
New Table 3.1.1 in GSTR-3B
The new table 3.1.1 of GSTR-3B for reporting supplies notified under Section 9(5) is reproduced here for reference:
| Description | Total Taxable Value | Integrated Tax | Central Tax | State/UT Tax | Cess |
| (1) | (2) | (3) | (4) | (5) | (6) |
| (i) Taxable supplies on which electronic commerce operator pays tax under Sub-section (5) of Section 9 [To be furnished by the electronic commerce operator] | |||||
| (ii) Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax under Sub-section (5) of Section 9 [To be furnished by the registered person making supplies through electronic commerce operator]. |
- An ECO is required to report supplies made under Section 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.
Form GSTR-3B
GSTR-3B is a self-declared summary GST return filed on a monthly basis (quarterly for the QRMP scheme). In this return, taxpayers need to submit summary figures of sales, ITC claimed and net tax payable in GSTR-3B. Separate GSTR-3B needs to be filed for every GSTIN.
