E-commerce operator GST liability: ECO must pay GST on restaurant services supplied through its platform, not collect TCS. E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5); they need not collect TCS or file GSTR-8 for such services, must issue invoices for restaurant services, and may not use input tax credit to discharge the GST on those restaurant services though they retain ITC eligibility for their own inputs. Aggregate turnover of suppliers must include supplies made through ECOs, and ECOs should report these supplies in existing GST returns as outward taxable supplies.
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Provisions expressly mentioned in the judgment/order text.
E-commerce operator GST liability: ECO must pay GST on restaurant services supplied through its platform, not collect TCS.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5); they need not collect TCS or file GSTR-8 for such services, must issue invoices for restaurant services, and may not use input tax credit to discharge the GST on those restaurant services though they retain ITC eligibility for their own inputs. Aggregate turnover of suppliers must include supplies made through ECOs, and ECOs should report these supplies in existing GST returns as outward taxable supplies.
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