New Table for E Commerce Operators Swiggy Zamato Ola Uber

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1. According to Section 9(5) of the CGST Act, an electronic commerce operator (ECO) who provides services including passenger transportation, lodging, housekeeping, and restaurant services through an ECO must pay tax on those services.

2. According to Notification No. 14/2022 - Central Tax, dated July 5, 2022, a new Table 3.1.1 is being added to GSTR-3B where both ECOs and registered people can report supplies made under Section 9. (5)

3. An ECO must record supplies made in accordance with Section 9(5) in Table 3.1.1(i) of GSTR-3B and must leave them off of Table 3.1(a) of GSTR-3B. The ECO in Table 3.1.1(i) of GSTR-3B must pay the appropriate tax on these supplies in cash only, not through ITC.

4. A registered person who performs the services as described in Section 9(5) through an ECO must record such supplies in Table 3.1.1(ii) and not in Table 3.1(a) of GSTR-3B. Since the ECO is obligated to pay tax on such products, the registered individual is not compelled to do so.

5. Beginning on August 1, 2022, Table 3.1.1 in GSTR-3B will be accessible on the GST Portal.

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