E commerce operator liability: platforms must pay GST on restaurant services supplied through them, not use ITC for payment. E-commerce operators are required to pay GST on restaurant services supplied through their platforms; they need not collect TCS or file GSTR-8 for those services, but must continue TCS for other supplies not notified. ECOs already registered need not obtain separate registration; ECOs will issue invoices for restaurant services supplied through them. Restaurant supplies through ECOs by unregistered persons are taxable and included in the restaurant's aggregate turnover. ECOs may retain ITC on their inputs but must discharge GST on restaurant services in cash and should report such outward supplies in GSTR-3B and relevant GSTR-1 tables.
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: platforms must pay GST on restaurant services supplied through them, not use ITC for payment.
E-commerce operators are required to pay GST on restaurant services supplied through their platforms; they need not collect TCS or file GSTR-8 for those services, but must continue TCS for other supplies not notified. ECOs already registered need not obtain separate registration; ECOs will issue invoices for restaurant services supplied through them. Restaurant supplies through ECOs by unregistered persons are taxable and included in the restaurant's aggregate turnover. ECOs may retain ITC on their inputs but must discharge GST on restaurant services in cash and should report such outward supplies in GSTR-3B and relevant GSTR-1 tables.
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