TaxTMI 
TaxTMI 
Reporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B
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....eporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B <br>GST<br>Dated:- 4-1-2022<br><BR>As per the GST Council decision to notify "Restaurant Service" under sectio....
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....n 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by electronic commerc....
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....e operator if such supplies made through it, Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 have been issued. Accordingly, the tax on supplies of restau....
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....rant service supplied through e-commerce operators, shall be paid by the e-commerce operator with effect from the 1st January, 2022. In light of the above, E-commerce operator and registered person w....
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....ould report taxable supplies notified under section 9(5) of CGST Act, 2017 and similar provisions in IGST/SGST/UTGST Act in the following manner. Supplies reported by Reporting in Form GSTR-3B Supp....
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....lies under 9(5) reported by ECO Table 3.1(a) of GSTR-3B Registered person/Restaurant supplying through ECO Table 3.1(c) along-with nil and exempted supply For more details, please refer to CBIC Ci....
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....rcular No. 167/23/2021 dated 17.12.2021.<BR> News - Press release - PIB....