Composition Reporting - E-Commerce Services Must Be Separated

The notification introduces a distinct reporting category for Section 9(5) services in both FORM GST CMP-08 and FORM GSTR-4. The composition taxpayer must report these supplies separately from other outward services, without discharging the tax liability that rests with the ECO. However, the supplies cannot simply be ignored: their value must be included in annual aggregate turnover for compliance and reporting purposes. The amendment also revises the composition-category selections in CMP-02 and CMP-04. The operational requirement is clear: separate reporting, correct tax computation and continued turnover monitoring.