Howdy Taxaddicters!!!
For reporting of such supplies a new Table 3.1.1 is being added in GSTR-3B as per Notification No. 14/2022 – Central Tax dated 05th July, 2022 wherein both ECOs and registered persons can report their supplies made under section 9(5) respectively.
Table of Content:
- What is section 9(5) of CGST Act, 2017?
- Who is responsible to pay GST under section 9(5)?
- What is the effect of this notification in GSTR 3B?
- Who is liable to report the details of supplies in the table 3.1.1 of GSTR 3B?
- When will this table of 3.1.1 is available in GSTR 3B?
◆Arjuna(Fictional Character): Krishna, What is Section 9(5) of CGST Act, 2017, please explain in detailed manner?
◆Krishna(Fictional Character): Arjuna, Section 9(5) deals with the taxability of supply of services, the output tax of which shall be paid by e-commerce operator even though e-commerce operator is not the actual supplier of services.
In case services are notified under section 9(5), the actual supplier of services need not required to obtain registration even though their turnover exceeds threshold limit.
The notified services u/s 9(5) are:
1)Passenger Transport Services: Services by way of transportation of passengers by a radio taxi, motor cab, maxi cab, and motor cycle, omnibus, and any other motor vehicle (w.e.f 01.01.2022).
3) Housekeeping Services:Services by way of housekeeping, such as plumbing, carpeting, repairing, etc, except where the person supplying services through ECO is liable for registering u/s 22(1) of CGST Act.
Eg: OYO, Goibibo, etc
4)Restaurant Services: Only the restaurants who supplying services through ECO is not required to registered u/s 22(1) of CGST Act.
Eg: Through Swiggy, Tomato, etc
◆Arjuna(Fictional Character): Krishna, who is responsible for the payment of GST as per above explanation(i.e u/s 9(5))?
◆Krishna(Fictional Character): Arjuna, As per Section 9(5) of CGST Act, Electronic Commerce Operator (ECO) is required to pay tax on supply of services such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO.
◆Arjuna(Fictional Character): Krishna, there is any effect of this notification on the GST returns (GSTR 1 / GSTR 3B)?
◆Krishna(Fictional Character): Arjuna, A new Table 3.1.1 is being added as per Notification No. 14/2022 – Central Tax dated 05th July, 2022 in GSTR-3B where both ECOs and registered persons can report supplies made under Section 9(5) as mentioned below.
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◆Arjuna(Fictional Character): Krishna, Who is liable to report the details of supplies in table 3.1.1 of GSTR 3B?
◆Krishna(Fictional Character):
Arjuna, both
- An ECO is required to report supplies made u/s 9(5) in Table 3.1.1(i) of GSTR-3B and shall not include such supplies in Table 3.1(a) of GSTR-3B. The applicable tax on such supplies shall be paid by ECO in Table 3.1.1(i) of GSTR-3B in cash only and not by ITC.
- A registered person who is making supplies of such services as specified u/s 9(5) through an ECO, shall report such supplies in Table 3.1.1(ii) and shall not include such supplies in Table 3.1(a) of GSTR-3B. The registered person is not required to pay tax on such supplies as the ECO is liable to pay tax on such supplies.
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