E-commerce operator GST liability: operators must pay GST in cash on restaurant services through their platform, not collect TCS. E-commerce operators must pay GST in cash on restaurant services supplied through their platforms under the reverse charge notification; they need not collect TCS for such services and no separate registration is required. The ECO's liability covers services supplied by unregistered persons through the platform. ECOs are not recipients for reverse charge reporting and will issue invoices for restaurant services; they may claim ITC on their inputs but cannot use ITC to pay the GST on restaurant services. Supplies other than restaurant services remain subject to existing supplier liability and TCS by ECOs, with reporting in GSTR-1 and GSTR-3B accordingly.
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 GST liability: operators must pay GST in cash on restaurant services through their platform, not collect TCS.
E-commerce operators must pay GST in cash on restaurant services supplied through their platforms under the reverse charge notification; they need not collect TCS for such services and no separate registration is required. The ECO's liability covers services supplied by unregistered persons through the platform. ECOs are not recipients for reverse charge reporting and will issue invoices for restaurant services; they may claim ITC on their inputs but cannot use ITC to pay the GST on restaurant services. Supplies other than restaurant services remain subject to existing supplier liability and TCS by ECOs, with reporting in GSTR-1 and GSTR-3B accordingly.
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