E-commerce operators liable for GST on restaurant services, must pay tax in cash and issue invoices for those supplies. E-commerce operators are liable to pay GST on restaurant services supplied through their platforms and must discharge that GST in cash; they need not collect TCS or file TCS returns for those restaurant-service supplies, may continue to claim and use ITC for their own inputs but cannot utilize ITC to pay the GST liability on restaurant services, and must issue invoices for restaurant services. ECOs need not take separate registration for this purpose, are liable even for supplies by unregistered vendors, and should report such supplies in GSTR-3B and appropriate GSTR-1 tables.