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    <title>Reporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B</title>
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    <description>E commerce operators are required to pay GST on notified supplies made through their platforms, including restaurant services, and must report such taxable supplies in Table 3.1(a) of GSTR 3B. Registered persons or restaurants supplying through an e commerce operator must report these outward supplies in Table 3.1(c) of GSTR 3B alongside nil and exempt supplies, reflecting the operator&#039;s payment responsibility and the supplier&#039;s reporting obligation.</description>
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      <description>E commerce operators are required to pay GST on notified supplies made through their platforms, including restaurant services, and must report such taxable supplies in Table 3.1(a) of GSTR 3B. Registered persons or restaurants supplying through an e commerce operator must report these outward supplies in Table 3.1(c) of GSTR 3B alongside nil and exempt supplies, reflecting the operator&#039;s payment responsibility and the supplier&#039;s reporting obligation.</description>
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