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of <h1>E-commerce Operators Must Pay GST for Restaurant Services from Jan 1, 2022; No Separate Registration Needed.</h1> The circular addresses the GST implications for restaurant services provided through e-commerce operators (ECOs) as per the GST Council's recommendation. From January 1, 2022, ECOs are responsible for paying GST on these services, eliminating the need for TCS collection and GSTR 8 filing for such services. ECOs do not require separate registration for restaurant services and must pay GST for services provided by unregistered entities. The aggregate turnover includes supplies via ECOs. ECOs cannot use input tax credit for restaurant services and must issue invoices for these services. Reporting guidelines for GST returns are provided for both ECOs and registered persons.
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