E commerce operator liability: ECOs must pay GST in cash on restaurant services supplied via their platform, not collect TCS. Notification of restaurant service under section 9(5) makes the e commerce operator liable to pay GST on restaurant services supplied through its platform from 1 January 2022; ECOs need not collect TCS or file GSTR 8 for those supplies although TCS continues for other supplies. ECOs need not take separate registration, are liable even if the supplier is unregistered, and must include supplies via ECO in the supplier's aggregate turnover. ECOs are not recipients for reverse charge, may retain ITC and are not required to reverse ITC, but must pay GST on restaurant services in cash; ECO issues invoices and reports these supplies in GSTR 3B and 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.
E commerce operator liability: ECOs must pay GST in cash on restaurant services supplied via their platform, not collect TCS.
Notification of restaurant service under section 9(5) makes the e commerce operator liable to pay GST on restaurant services supplied through its platform from 1 January 2022; ECOs need not collect TCS or file GSTR 8 for those supplies although TCS continues for other supplies. ECOs need not take separate registration, are liable even if the supplier is unregistered, and must include supplies via ECO in the supplier's aggregate turnover. ECOs are not recipients for reverse charge, may retain ITC and are not required to reverse ITC, but must pay GST on restaurant services in cash; ECO issues invoices and reports these supplies in GSTR 3B and GSTR 1 as directed.
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