📢 GST Update: GSTR-3B Filing Changes for E-Commerce Operators and Vendors From May 2025 onwards, the GST portal has introduced changes for E-Commerce Operators (ECOs) under Section 9(5) of the CGST Act. What’s New: * ECOs must now report supplies under Section 9(5) separately in Table 3.1.1 of GSTR-3B * They must disclose taxable value and GST paid on behalf of vendors (such as for food delivery, ride-hailing, hotel booking services) Impact on E-Commerce Vendors/Retailers: 1. GST collected by the platform – for notified services, the tax liability lies with the ECO, not the seller 2. Vendors are not liable to pay GST on 9(5) services – but they must still report them in GSTR-1 3. Invoice matching is crucial – mismatches may lead to delayed input credit 4. Higher scrutiny expected – vendors should align with platform data and reporting norms Applies to platforms like Swiggy, Zomato, Ola, Uber, Amazon, Flipkart, etc. Proper reporting ensures timely returns, smooth ITC flow, and reduces compliance risks. Need help with filing or understanding your role as an operator or vendor?
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