A new Table 3.1.1 is being added as per Notification No. 14/2022 – Central Tax dated 5th July, 2022 in GSTR-3B will be made available on GST Portal from 01st August, 2022 where both ECOs and registered persons can report supplies made under Section 9(5).

Electronic Commerce Operator (ECO) is required to pay tax on supply of services such as Passenger transport service, accommodation services, housekeeping Services and restaurant services, as per section 9(5) of CGST Act, 2017 if such services are supplied through ECO.

1. To do by Electronic Commerce Operator (ECO): An ECO is required to report supplies made u/s 9(5) in Table 3.1.1(i) 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.

2. To do by Registered person who is making supplies through ECO: 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.

Important take away

  • Reporting under above mentioned table 3.1.1 is not applicable in case of supplies of goods through ECO.
  • Transaction to be reported in Table 3.1.1 by ECOs and registered person, only where the above mentioned four services supplied through ECOs.
  • Transaction which is reported in Table 3.1.1 shall not to be reported in 3.1(a) of GSTR-3B of ECOs and registered persons. who supplies their services through ECOs.
  • Tax to be paid by ECOs on transactions which is reported in Table 3.1.1 in Cash only (not by ITC).

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