As per section 10(2)(d) of CGST Act, 2017, registered persons supplying services through e-commerce operators which are required to collect TCS under section 52 are not eligible for composition scheme.
As per explanation to section 52(1), value of supply under section 9(5) is excluded for purpose of TCS as the liability of the original supplier is shifted on the e-commerce operator.
So does this mean that swiggy is an 'e-commerce operator which is NOT required to collect TCS under section 52' and hence restaurants can opt for composition scheme or are they still ineligible to do so as swiggy is an e-commerce operator registered for TCS for services other than those under 9(5)
Expert views needed.
Food delivery platforms may qualify as e-commerce operators requiring TCS collection, affecting restaurant composition scheme eligibility under section 10(2)(d) A registered person questioned whether restaurants delivering through food delivery platforms can opt for composition scheme under GST. The query centers on whether such platforms qualify as e-commerce operators required to collect TCS under section 52, which would make restaurants ineligible for composition scheme per section 10(2)(d) of CGST Act 2017. The person noted that section 9(5) supplies are excluded from TCS calculation since liability shifts to the e-commerce operator. A follow-up question addressed how to report turnover from food delivery platforms in composition returns when GST is already paid under reverse charge mechanism. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
