GST liability on restaurant service now rests with e-commerce operators, who must pay tax in cash and issue invoices. From 1 January 2022, GST on restaurant service supplied through an e-commerce operator is payable by the ECO in cash under section 9(5). ECOs paying this tax need not collect TCS or file GSTR-8 for those services, may not use ITC to discharge the cash liability, and must issue the invoice for such restaurant services. ECO liability covers supplies by unregistered restaurants, and restaurants must include ECO-mediated supplies in their aggregate turnover; ECOs should report and pay these taxes in GSTR-3B and the appropriate tables of GSTR-1 for the time being.
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.
GST liability on restaurant service now rests with e-commerce operators, who must pay tax in cash and issue invoices.
From 1 January 2022, GST on restaurant service supplied through an e-commerce operator is payable by the ECO in cash under section 9(5). ECOs paying this tax need not collect TCS or file GSTR-8 for those services, may not use ITC to discharge the cash liability, and must issue the invoice for such restaurant services. ECO liability covers supplies by unregistered restaurants, and restaurants must include ECO-mediated supplies in their aggregate turnover; ECOs should report and pay these taxes in GSTR-3B and the appropriate tables of GSTR-1 for the time being.
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