Tax liability by e-commerce operators to pay GST on restaurant services, cash payment only, no TCS collection. E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022, must pay that GST in cash and will not collect TCS or file GSTR 8 for those restaurant services. ECOs are liable even for services supplied by unregistered restaurants; the restaurants must include such supplies in their aggregate turnover. ECOs should not treat these as inward supplies liable to reverse charge. ECOs retain ITC eligibility for their inputs but cannot use ITC to pay GST on restaurant services; the ECO issues the invoice and reports supplies in GSTR 3B/GSTR 1 as directed.
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.
Tax liability by e-commerce operators to pay GST on restaurant services, cash payment only, no TCS collection.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022, must pay that GST in cash and will not collect TCS or file GSTR 8 for those restaurant services. ECOs are liable even for services supplied by unregistered restaurants; the restaurants must include such supplies in their aggregate turnover. ECOs should not treat these as inward supplies liable to reverse charge. ECOs retain ITC eligibility for their inputs but cannot use ITC to pay GST on restaurant services; the ECO issues the invoice and reports supplies in GSTR 3B/GSTR 1 as directed.
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