GST liability on restaurant services through e-commerce operators shifts tax payment to the operator, changing TCS and ITC treatment. ECOs are liable to pay GST on restaurant service supplied through their platforms and will not collect TCS or file GSTR-8 for those services; TCS continues for other non-notified supplies. No separate registration is required for ECOs already registered. ECOs must pay GST on services supplied through them even if the supplier is unregistered, and such supplies count towards the supplier's aggregate turnover. The ECO issues the invoice for restaurant services, may continue to claim ITC on its inputs, but cannot use ITC to discharge GST on restaurant services and must pay that GST in cash. Reporting may be done in GSTR-3B and relevant GSTR-1 tables.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST liability on restaurant services through e-commerce operators shifts tax payment to the operator, changing TCS and ITC treatment.
ECOs are liable to pay GST on restaurant service supplied through their platforms and will not collect TCS or file GSTR-8 for those services; TCS continues for other non-notified supplies. No separate registration is required for ECOs already registered. ECOs must pay GST on services supplied through them even if the supplier is unregistered, and such supplies count towards the supplier's aggregate turnover. The ECO issues the invoice for restaurant services, may continue to claim ITC on its inputs, but cannot use ITC to discharge GST on restaurant services and must pay that GST in cash. Reporting may be done in GSTR-3B and relevant GSTR-1 tables.
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