A new table 3.1(A) will be inserted in Form GSTR-3B for reporting of supplies made under section 9(5) of CGST Act and corresponding provisions in IGST/SGST/UTGST Acts.

Following details shall be required to be reported under the sub-heads of newly inserted Table 3.1 (A) :-

(i) Taxable supplies on which e-commerce operator pays tax u/s 9(5) [To be furnished by e-commerce operator]

(ii) Taxable supplies made by registered person through e-commerce operator, on which e-commerce operator is required to pay tax u/s 9(5) [To be furnished by registered person making supplies through e-commerce operator]

The values in table 3.1(a) and table 3.1(c) of GSTR-3B auto-drafted from GSTR-1 includes the supplies which are made through electronic commerce operators. Thus, the e-commerce operators and registered persons should keep in mind the below mentioned adjustments :

• An e-commerce operator liable to pay taxes u/s 9(5) should reduce such supplies from table 3.1(a) and report it in table 3.1(A)(i).
• Supplies made by registered person through e-commerce operator should reduce such supplies from table 3.1(c) and report it in table 3.1(A)(ii).