TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Himachal Pradesh Clarifies GST Rules for E-commerce Restaurant Services: ECOs Liable u/s 9(5) HPGST Act 2017.</h1> The circular issued by the Himachal Pradesh Department of State Taxes and Excise clarifies the implementation of GST on restaurant services supplied through e-commerce operators (ECOs). Effective from January 1, 2022, ECOs are responsible for paying GST on these services under section 9(5) of the HPGST Act, 2017. ECOs are not required to collect TCS for restaurant services but must continue to do so for other non-notified supplies. ECOs do not need separate GST registration for restaurant services, and they must issue invoices for such services. The GST liability for restaurant services must be paid in cash, without utilizing input tax credit. The circular provides guidance on reporting requirements in GST returns for these transactions.
TaxTMI 
TaxTMI 
