Table 3.1.1 in GSTR-3B for reporting supplies liable to tax by E-commerce Operators

According to section 9(5) of CGST Act, 2017, Electronic Commerce Operator (ECO) is required to pay tax on supply of certain services notified by the government such as Passenger Transport Service, Accommodation Services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO.

For reporting of such supplies a new Table 3.1.1 is being added in GSTR-3B wherein both ECOs and registered persons can report their supplies.