E-commerce operators liable to pay GST on restaurant service; TCS collection ceases for those supplies and ITC cannot be used. E-commerce operators must pay GST in cash on Restaurant Service under section 9(5) supplied through their platforms from 1 January 2022; they need not collect TCS or file GSTR-8 for those restaurant services, but TCS continues for other supplies. ECOs already registered need not obtain separate registration; ECOs are liable even for services supplied by unregistered restaurants. The supplier must include such supplies in aggregate turnover, ECOs must issue invoices for restaurant services, and report them as outward taxable supplies in GSTR returns 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.
E-commerce operators liable to pay GST on restaurant service; TCS collection ceases for those supplies and ITC cannot be used.
E-commerce operators must pay GST in cash on Restaurant Service under section 9(5) supplied through their platforms from 1 January 2022; they need not collect TCS or file GSTR-8 for those restaurant services, but TCS continues for other supplies. ECOs already registered need not obtain separate registration; ECOs are liable even for services supplied by unregistered restaurants. The supplier must include such supplies in aggregate turnover, ECOs must issue invoices for restaurant services, and report them as outward taxable supplies in GSTR returns for the time being.
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