E-commerce operator liability for restaurant service GST requires the operator to pay tax in cash and issue invoices. E-commerce operators must pay GST on restaurant service supplied through their platforms under section 9(5), effective from January 2022, and need not collect TCS or file GSTR-8 for those services. ECOs need no separate registration, are liable even for services by unregistered suppliers, and must include such supplies in the supplier's aggregate turnover. These supplies are not inward supplies to ECOs. ECOs retain ITC for their activities but must pay GST on restaurant services in cash and cannot utilise ITC for that payment; ECOs will issue invoices and report 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.
E-commerce operator liability for restaurant service GST requires the operator to pay tax in cash and issue invoices.
E-commerce operators must pay GST on restaurant service supplied through their platforms under section 9(5), effective from January 2022, and need not collect TCS or file GSTR-8 for those services. ECOs need no separate registration, are liable even for services by unregistered suppliers, and must include such supplies in the supplier's aggregate turnover. These supplies are not inward supplies to ECOs. ECOs retain ITC for their activities but must pay GST on restaurant services in cash and cannot utilise ITC for that payment; ECOs will issue invoices and report in GSTR-3B/GSTR-1 as directed.
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