GST liability on restaurant services supplied through e-commerce operators shifts to the operator; invoices issued and cash payment required. E-commerce operators are liable to pay GST on restaurant service supplied through their platforms; they must issue invoices and discharge that tax liability in cash. ECOs need not collect TCS or file GSTR-8 for restaurant services on which they pay tax, though TCS continues for other supplies not notified under section 9(5). ECOs need no separate registration to pay tax under section 9(5), remain liable even for supplies by unregistered restaurants, must include such supplies in restaurant aggregate turnover, and should not treat them as inward supplies for reverse charge. ITC cannot be used to pay GST on those restaurant services, but ECOs need not reverse ITC otherwise.
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 services supplied through e-commerce operators shifts to the operator; invoices issued and cash payment required.
E-commerce operators are liable to pay GST on restaurant service supplied through their platforms; they must issue invoices and discharge that tax liability in cash. ECOs need not collect TCS or file GSTR-8 for restaurant services on which they pay tax, though TCS continues for other supplies not notified under section 9(5). ECOs need no separate registration to pay tax under section 9(5), remain liable even for supplies by unregistered restaurants, must include such supplies in restaurant aggregate turnover, and should not treat them as inward supplies for reverse charge. ITC cannot be used to pay GST on those restaurant services, but ECOs need not reverse ITC otherwise.
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