Short Brief of GSTR-3B New Table 3.1.1 for ECO U/S 9(5)

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

In the former month, the GST made a new table 3.1.1 in GSTR-3B form. As per section 9(5) of the CGST Act, 2017, an Electronic Commerce Operator (ECO) would be needed to file the tax on the supply of some services reported via the government like Passenger Transport services, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO.

To report these supplies, a new Table 3.1.1 is being added in GSTR-3B under Notification No. 14/2022 – Central Tax on 05th July 2022 in which both ECOs and registered persons can notify their supplies incurred under section 9(5) respectively.

An ECO would be needed for notifying the supplies incurred u/s 9(5) in Table 3.1.1(i) of GSTR-3B form and would not comprise these supplies in Table 3.1(a) of GSTR-3B. The subjected tax on these supplies will get filed via ECO in Table 3.1.1(i) of GSTR-3B in cash only and not through ITC.

An enrolled individual who furnishes the supplies like services as mentioned u/s 9(5) via ECO, would notify these supplies in table 3.1.1(ii) and would not comprise these supplies in Table 3.1(a) of GSTR-3B. An enrolled individual would not be needed to file the tax on these supplies as the ECO would be responsible to file the tax on the same supplies.

In the former times, the notification of the CBIC specified that Table 3.1.1 in the GSTR-3B would be made on the GST portal from the date 1st August 2022.