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    <title>Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)</title>
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    <description>A statutory charge requires electronic commerce operators to pay tax on specified services supplied through them, including passenger transport, accommodation, housekeeping and restaurant services. To facilitate compliance, GSTR 3B has been amended by adding Table 3.1.1, allowing both electronic commerce operators and registered persons to report supplies subject to that charge in their returns.</description>
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