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of <h1>Assam Clarifies GST Rules for E-Commerce Operators: Section 9(5) Mandates GST Payment on Restaurant Services Without TCS Collection.</h1> The circular from the Government of Assam clarifies the GST implications for restaurant services provided through e-commerce operators (ECOs). As per the GST Council's recommendation, ECOs are liable to pay GST on such services under section 9(5) of the Assam GST Act, 2017, effective January 1, 2022. ECOs are not required to collect TCS for restaurant services, nor do they need separate registration for these services. They must pay GST in cash for restaurant services and issue invoices for them. The circular also details reporting requirements for GST returns related to these services.
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