E commerce operator GST liability: e commerce operators must pay GST on restaurant services supplied through their platforms, not collect TCS. E commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms, and will not be required to collect TCS for those services; this liability applies even where the supplier is unregistered. ECOs need not obtain a separate registration to discharge this liability, must include such supplies in the supplier's aggregate turnover, are not recipients for reverse charge purposes, may continue to avail input tax credit but cannot use ITC to pay the GST on restaurant services, and should issue/report invoices and returns in the specified GSTR tables for accounting.
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.
E commerce operator GST liability: e commerce operators must pay GST on restaurant services supplied through their platforms, not collect TCS.
E commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms, and will not be required to collect TCS for those services; this liability applies even where the supplier is unregistered. ECOs need not obtain a separate registration to discharge this liability, must include such supplies in the supplier's aggregate turnover, are not recipients for reverse charge purposes, may continue to avail input tax credit but cannot use ITC to pay the GST on restaurant services, and should issue/report invoices and returns in the specified GSTR tables for accounting.
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