Reporting of supplies notified under Section 9(5) /5(5) of the CGST Act by ECO in GSTR-3B

The Goods and Services Tax Network (“GSTN”) has issued Advisory dated January 04, 2022 regarding reporting of supplies notified under Section 9(5) /5(5) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) by E-commerce operator (“ECO”) in GSTR-3B.

As per the GST Council decision to notify “Restaurant Service” under section 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 commerce operator if such supplies made through it, Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate)dated November 18, 2021 have been issued. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators, shall be paid by the e-commerce operator with effect from the January 01, 2022.

In light of the above, E-commerce operator and registered person would 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
Supplies 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 Circular No. 167/23/2021 dated December 17, 2021.

The Advisory can be accessed at - https://www.gst.gov.in/newsandupdates/read/516